id	sid	tid	token	lemma	pos
ijtc-717	1	1	the	the	DET
ijtc-717	1	2	illomata	illomata	PROPN
ijtc-717	1	3	international	international	PROPN
ijtc-717	1	4	journal	journal	PROPN
ijtc-717	1	5	of	of	ADP
ijtc-717	1	6	management	management	NOUN
ijtc-717	1	7	ilomata	ilomata	PROPN
ijtc-717	1	8	international	international	ADJ
ijtc-717	1	9	journal	journal	NOUN
ijtc-717	1	10	of	of	ADP
ijtc-717	1	11	tax	tax	PROPN
ijtc-717	1	12	&	&	CCONJ
ijtc-717	1	13	accounting	account	VERB
ijtc-717	1	14	p	p	PROPN
ijtc-717	1	15	-	-	PUNCT
ijtc-717	1	16	issn	issn	NOUN
ijtc-717	1	17	:	:	PUNCT
ijtc-717	1	18	2714	2714	NUM
ijtc-717	1	19	-	-	SYM
ijtc-717	1	20	9838	9838	NUM
ijtc-717	1	21	;	;	PUNCT
ijtc-717	1	22	e	e	X
ijtc-717	1	23	-	-	PUNCT
ijtc-717	1	24	issn	issn	NOUN
ijtc-717	1	25	:	:	PUNCT
ijtc-717	1	26	2714	2714	NUM
ijtc-717	1	27	-	-	SYM
ijtc-717	1	28	9846	9846	NUM
ijtc-717	1	29	volume	volume	NOUN
ijtc-717	1	30	4	4	NUM
ijtc-717	1	31	,	,	PUNCT
ijtc-717	1	32	issue	issue	NOUN
ijtc-717	1	33	2	2	NUM
ijtc-717	1	34	april	april	PROPN
ijtc-717	1	35	2023	2023	NUM
ijtc-717	1	36	page	page	NOUN
ijtc-717	1	37	no	no	NOUN
ijtc-717	1	38	.	.	PUNCT
ijtc-717	2	1	265	265	NUM
ijtc-717	2	2	-	-	SYM
ijtc-717	2	3	282	282	NUM
ijtc-717	2	4	265	265	NUM
ijtc-717	2	5	|	|	ADV
ijtc-717	2	6	ilomata	ilomata	PROPN
ijtc-717	2	7	international	international	ADJ
ijtc-717	2	8	journal	journal	NOUN
ijtc-717	2	9	of	of	ADP
ijtc-717	2	10	tax	tax	PROPN
ijtc-717	2	11	&	&	CCONJ
ijtc-717	2	12	accounting	account	VERB
ijtc-717	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	2	14	application	application	NOUN
ijtc-717	2	15	of	of	ADP
ijtc-717	2	16	accounting	account	VERB
ijtc-717	2	17	for	for	ADP
ijtc-717	2	18	medicines	medicine	NOUN
ijtc-717	2	19	inventory	inventory	NOUN
ijtc-717	2	20	based	base	VERB
ijtc-717	2	21	on	on	ADP
ijtc-717	2	22	psap	psap	PROPN
ijtc-717	2	23	.	.	PUNCT
ijtc-717	3	1	05	05	NUM
ijtc-717	4	1	at	at	ADP
ijtc-717	4	2	regional	regional	ADJ
ijtc-717	4	3	public	public	ADJ
ijtc-717	4	4	hospital	hospital	NOUN
ijtc-717	4	5	nurul	nurul	PROPN
ijtc-717	4	6	latifah	latifah	PROPN
ijtc-717	4	7	nurdin1	nurdin1	PROPN
ijtc-717	4	8	,	,	PUNCT
ijtc-717	4	9	haliah2	haliah2	PROPN
ijtc-717	4	10	,	,	PUNCT
ijtc-717	4	11	nirwana3	nirwana3	PROPN
ijtc-717	4	12	123universitas	123universitas	PROPN
ijtc-717	4	13	hasanuddin	hasanuddin	NOUN
ijtc-717	4	14	,	,	PUNCT
ijtc-717	4	15	makassar	makassar	PROPN
ijtc-717	4	16	,	,	PUNCT
ijtc-717	4	17	indonesia	indonesia	PROPN
ijtc-717	4	18	corresspondent	corresspondent	NOUN
ijtc-717	4	19	:	:	PUNCT
ijtc-717	4	20	nirwana_ni@yahoo.com1	nirwana_ni@yahoo.com1	PROPN
ijtc-717	4	21	received	receive	VERB
ijtc-717	4	22	:	:	PUNCT
ijtc-717	4	23	january	january	PROPN
ijtc-717	4	24	25	25	NUM
ijtc-717	4	25	,	,	PUNCT
ijtc-717	4	26	2023	2023	NUM
ijtc-717	4	27	accepted	accept	VERB
ijtc-717	4	28	:	:	PUNCT
ijtc-717	4	29	april	april	PROPN
ijtc-717	4	30	12	12	NUM
ijtc-717	4	31	,	,	PUNCT
ijtc-717	4	32	2023	2023	NUM
ijtc-717	4	33	published	publish	VERB
ijtc-717	4	34	:	:	PUNCT
ijtc-717	4	35	april	april	PROPN
ijtc-717	4	36	30	30	NUM
ijtc-717	4	37	,	,	PUNCT
ijtc-717	4	38	2023	2023	NUM
ijtc-717	4	39	citation	citation	NOUN
ijtc-717	4	40	:	:	PUNCT
ijtc-717	4	41	nurdin	nurdin	VERB
ijtc-717	4	42	,	,	PUNCT
ijtc-717	4	43	n	n	CCONJ
ijtc-717	4	44	,	,	PUNCT
ijtc-717	4	45	l.	l.	PROPN
ijtc-717	4	46	,	,	PUNCT
ijtc-717	4	47	haliah	haliah	PROPN
ijtc-717	4	48	.	.	PROPN
ijtc-717	4	49	,	,	PUNCT
ijtc-717	4	50	nirwana	nirwana	PROPN
ijtc-717	4	51	(	(	PUNCT
ijtc-717	4	52	2023	2023	NUM
ijtc-717	4	53	)	)	PUNCT
ijtc-717	4	54	.	.	PUNCT
ijtc-717	5	1	application	application	NOUN
ijtc-717	5	2	of	of	ADP
ijtc-717	5	3	accounting	account	VERB
ijtc-717	5	4	for	for	ADP
ijtc-717	5	5	medicines	medicine	NOUN
ijtc-717	5	6	inventory	inventory	NOUN
ijtc-717	5	7	based	base	VERB
ijtc-717	5	8	on	on	ADP
ijtc-717	5	9	psap	psap	PROPN
ijtc-717	5	10	.	.	PUNCT
ijtc-717	6	1	05	05	NUM
ijtc-717	7	1	at	at	ADP
ijtc-717	7	2	regional	regional	ADJ
ijtc-717	7	3	public	public	ADJ
ijtc-717	7	4	hospital	hospital	NOUN
ijtc-717	7	5	.	.	PUNCT
ijtc-717	8	1	ilomata	ilomata	PROPN
ijtc-717	8	2	international	international	ADJ
ijtc-717	8	3	journal	journal	NOUN
ijtc-717	8	4	of	of	ADP
ijtc-717	8	5	tax	tax	NOUN
ijtc-717	8	6	and	and	CCONJ
ijtc-717	8	7	accounting	accounting	NOUN
ijtc-717	8	8	,	,	PUNCT
ijtc-717	8	9	4(2	4(2	NUM
ijtc-717	8	10	)	)	PUNCT
ijtc-717	8	11	,	,	PUNCT
ijtc-717	8	12	265	265	NUM
ijtc-717	8	13	-	-	SYM
ijtc-717	8	14	282	282	NUM
ijtc-717	8	15	.	.	PUNCT
ijtc-717	9	1	https://doi.org/10.52728/ijtc.v4i2.717	https://doi.org/10.52728/ijtc.v4i2.717	PROPN
ijtc-717	9	2	abstract	abstract	PROPN
ijtc-717	9	3	:	:	PUNCT
ijtc-717	9	4	this	this	DET
ijtc-717	9	5	study	study	NOUN
ijtc-717	9	6	aims	aim	VERB
ijtc-717	9	7	to	to	PART
ijtc-717	9	8	analyze	analyze	VERB
ijtc-717	9	9	the	the	DET
ijtc-717	9	10	application	application	NOUN
ijtc-717	9	11	of	of	ADP
ijtc-717	9	12	inventory	inventory	NOUN
ijtc-717	9	13	accounting	account	VERB
ijtc-717	9	14	to	to	ADP
ijtc-717	9	15	the	the	DET
ijtc-717	9	16	applicable	applicable	ADJ
ijtc-717	9	17	standard	standard	NOUN
ijtc-717	9	18	which	which	PRON
ijtc-717	9	19	are	be	AUX
ijtc-717	9	20	applied	apply	VERB
ijtc-717	9	21	by	by	ADP
ijtc-717	9	22	the	the	DET
ijtc-717	9	23	object	object	NOUN
ijtc-717	9	24	of	of	ADP
ijtc-717	9	25	regional	regional	ADJ
ijtc-717	9	26	public	public	ADJ
ijtc-717	9	27	hospital	hospital	NOUN
ijtc-717	9	28	.	.	PUNCT
ijtc-717	10	1	the	the	DET
ijtc-717	10	2	applicable	applicable	ADJ
ijtc-717	10	3	standard	standard	NOUN
ijtc-717	10	4	referred	refer	VERB
ijtc-717	10	5	to	to	ADP
ijtc-717	10	6	in	in	ADP
ijtc-717	10	7	this	this	DET
ijtc-717	10	8	study	study	NOUN
ijtc-717	10	9	is	be	AUX
ijtc-717	10	10	the	the	DET
ijtc-717	10	11	statement	statement	NOUN
ijtc-717	10	12	of	of	ADP
ijtc-717	10	13	government	government	NOUN
ijtc-717	10	14	accounting	accounting	NOUN
ijtc-717	10	15	standards	standard	NOUN
ijtc-717	10	16	number	number	NOUN
ijtc-717	10	17	05	05	NUM
ijtc-717	10	18	concerning	concern	VERB
ijtc-717	10	19	inventory	inventory	NOUN
ijtc-717	10	20	accounting	accounting	NOUN
ijtc-717	10	21	,	,	PUNCT
ijtc-717	10	22	which	which	PRON
ijtc-717	10	23	is	be	AUX
ijtc-717	10	24	contained	contain	VERB
ijtc-717	10	25	in	in	ADP
ijtc-717	10	26	government	government	NOUN
ijtc-717	10	27	regulation	regulation	NOUN
ijtc-717	10	28	number	number	NOUN
ijtc-717	10	29	71	71	NUM
ijtc-717	10	30	of	of	ADP
ijtc-717	10	31	2010	2010	NUM
ijtc-717	10	32	.	.	PUNCT
ijtc-717	11	1	healthcare	healthcare	NOUN
ijtc-717	11	2	organizations	organization	NOUN
ijtc-717	11	3	need	need	VERB
ijtc-717	11	4	to	to	PART
ijtc-717	11	5	efficiently	efficiently	ADV
ijtc-717	11	6	use	use	VERB
ijtc-717	11	7	their	their	PRON
ijtc-717	11	8	available	available	ADJ
ijtc-717	11	9	resources	resource	NOUN
ijtc-717	11	10	,	,	PUNCT
ijtc-717	11	11	improve	improve	VERB
ijtc-717	11	12	their	their	PRON
ijtc-717	11	13	productivity	productivity	NOUN
ijtc-717	11	14	,	,	PUNCT
ijtc-717	11	15	reduce	reduce	VERB
ijtc-717	11	16	operating	operating	NOUN
ijtc-717	11	17	costs	cost	NOUN
ijtc-717	11	18	,	,	PUNCT
ijtc-717	11	19	and	and	CCONJ
ijtc-717	11	20	provide	provide	VERB
ijtc-717	11	21	high	high	ADJ
ijtc-717	11	22	-	-	PUNCT
ijtc-717	11	23	quality	quality	NOUN
ijtc-717	11	24	services	service	NOUN
ijtc-717	11	25	.	.	PUNCT
ijtc-717	12	1	the	the	DET
ijtc-717	12	2	hospital	hospital	NOUN
ijtc-717	12	3	which	which	PRON
ijtc-717	12	4	is	be	AUX
ijtc-717	12	5	the	the	DET
ijtc-717	12	6	object	object	NOUN
ijtc-717	12	7	of	of	ADP
ijtc-717	12	8	this	this	DET
ijtc-717	12	9	research	research	NOUN
ijtc-717	12	10	is	be	AUX
ijtc-717	12	11	rsud	rsud	X
ijtc-717	12	12	prov	prov	ADJ
ijtc-717	12	13	.	.	PUNCT
ijtc-717	13	1	jawa	jawa	PROPN
ijtc-717	13	2	timur	timur	PROPN
ijtc-717	13	3	.	.	PUNCT
ijtc-717	14	1	this	this	DET
ijtc-717	14	2	study	study	NOUN
ijtc-717	14	3	uses	use	VERB
ijtc-717	14	4	a	a	DET
ijtc-717	14	5	quantitative	quantitative	ADJ
ijtc-717	14	6	data	data	NOUN
ijtc-717	14	7	analysis	analysis	NOUN
ijtc-717	14	8	method	method	NOUN
ijtc-717	14	9	and	and	CCONJ
ijtc-717	14	10	a	a	DET
ijtc-717	14	11	literature	literature	NOUN
ijtc-717	14	12	study	study	NOUN
ijtc-717	14	13	approach	approach	NOUN
ijtc-717	14	14	.	.	PUNCT
ijtc-717	15	1	sources	source	NOUN
ijtc-717	15	2	of	of	ADP
ijtc-717	15	3	data	datum	NOUN
ijtc-717	15	4	use	use	VERB
ijtc-717	15	5	secondary	secondary	ADJ
ijtc-717	15	6	data	datum	NOUN
ijtc-717	15	7	in	in	ADP
ijtc-717	15	8	the	the	DET
ijtc-717	15	9	form	form	NOUN
ijtc-717	15	10	performance	performance	NOUN
ijtc-717	15	11	report	report	NOUN
ijtc-717	15	12	blud	blud	NOUN
ijtc-717	15	13	of	of	ADP
ijtc-717	15	14	the	the	DET
ijtc-717	15	15	official	official	ADJ
ijtc-717	15	16	hospital	hospital	NOUN
ijtc-717	15	17	website	website	NOUN
ijtc-717	15	18	.	.	PUNCT
ijtc-717	16	1	the	the	DET
ijtc-717	16	2	result	result	NOUN
ijtc-717	16	3	of	of	ADP
ijtc-717	16	4	this	this	DET
ijtc-717	16	5	study	study	NOUN
ijtc-717	16	6	indicates	indicate	VERB
ijtc-717	16	7	that	that	SCONJ
ijtc-717	16	8	the	the	DET
ijtc-717	16	9	application	application	NOUN
ijtc-717	16	10	of	of	ADP
ijtc-717	16	11	the	the	DET
ijtc-717	16	12	medicines	medicine	NOUN
ijtc-717	16	13	inventory	inventory	NOUN
ijtc-717	16	14	accounting	account	VERB
ijtc-717	16	15	at	at	ADP
ijtc-717	16	16	regional	regional	ADJ
ijtc-717	16	17	public	public	ADJ
ijtc-717	16	18	hospital	hospital	NOUN
ijtc-717	16	19	has	have	AUX
ijtc-717	16	20	been	be	AUX
ijtc-717	16	21	applied	apply	VERB
ijtc-717	16	22	in	in	ADP
ijtc-717	16	23	accordance	accordance	NOUN
ijtc-717	16	24	with	with	ADP
ijtc-717	16	25	the	the	DET
ijtc-717	16	26	government	government	NOUN
ijtc-717	16	27	accounting	accounting	NOUN
ijtc-717	16	28	standards	standard	NOUN
ijtc-717	16	29	statement	statement	NOUN
ijtc-717	16	30	(	(	PUNCT
ijtc-717	16	31	psap	psap	PROPN
ijtc-717	16	32	)	)	PUNCT
ijtc-717	16	33	number	number	NOUN
ijtc-717	16	34	05	05	NUM
ijtc-717	16	35	.	.	PUNCT
ijtc-717	17	1	from	from	ADP
ijtc-717	17	2	the	the	DET
ijtc-717	17	3	analysis	analysis	NOUN
ijtc-717	17	4	result	result	NOUN
ijtc-717	17	5	,	,	PUNCT
ijtc-717	17	6	the	the	DET
ijtc-717	17	7	researcher	researcher	NOUN
ijtc-717	17	8	identifies	identify	VERB
ijtc-717	17	9	that	that	SCONJ
ijtc-717	17	10	much	much	ADJ
ijtc-717	17	11	appropriateness	appropriateness	NOUN
ijtc-717	17	12	between	between	ADP
ijtc-717	17	13	the	the	DET
ijtc-717	17	14	accounting	accounting	NOUN
ijtc-717	17	15	treatment	treatment	NOUN
ijtc-717	17	16	which	which	PRON
ijtc-717	17	17	has	have	AUX
ijtc-717	17	18	been	be	AUX
ijtc-717	17	19	arranged	arrange	VERB
ijtc-717	17	20	in	in	ADP
ijtc-717	17	21	psap	psap	PROPN
ijtc-717	17	22	2010	2010	NUM
ijtc-717	17	23	with	with	ADP
ijtc-717	17	24	an	an	DET
ijtc-717	17	25	accounting	accounting	NOUN
ijtc-717	17	26	policy	policy	NOUN
ijtc-717	17	27	which	which	PRON
ijtc-717	17	28	has	have	AUX
ijtc-717	17	29	been	be	AUX
ijtc-717	17	30	applied	apply	VERB
ijtc-717	17	31	in	in	ADP
ijtc-717	17	32	the	the	DET
ijtc-717	17	33	element	element	NOUN
ijtc-717	17	34	of	of	ADP
ijtc-717	17	35	financial	financial	ADJ
ijtc-717	17	36	report	report	NOUN
ijtc-717	17	37	and	and	CCONJ
ijtc-717	17	38	accounting	accounting	NOUN
ijtc-717	17	39	treatment	treatment	NOUN
ijtc-717	17	40	of	of	ADP
ijtc-717	17	41	supply	supply	NOUN
ijtc-717	17	42	used	use	VERB
ijtc-717	17	43	.	.	PUNCT
ijtc-717	18	1	however	however	ADV
ijtc-717	18	2	,	,	PUNCT
ijtc-717	18	3	in	in	ADP
ijtc-717	18	4	some	some	DET
ijtc-717	18	5	treatments	treatment	NOUN
ijtc-717	18	6	,	,	PUNCT
ijtc-717	18	7	there	there	PRON
ijtc-717	18	8	is	be	VERB
ijtc-717	18	9	need	need	VERB
ijtc-717	18	10	maintanance	maintanance	NOUN
ijtc-717	18	11	and	and	CCONJ
ijtc-717	18	12	techology	techology	NOUN
ijtc-717	18	13	implementation	implementation	NOUN
ijtc-717	18	14	on	on	ADP
ijtc-717	18	15	their	their	PRON
ijtc-717	18	16	medicines	medicine	NOUN
ijtc-717	18	17	supply	supply	NOUN
ijtc-717	18	18	.	.	PUNCT
ijtc-717	19	1	keywords	keyword	NOUN
ijtc-717	19	2	:	:	PUNCT
ijtc-717	19	3	inventory	inventory	NOUN
ijtc-717	19	4	accounting	accounting	NOUN
ijtc-717	19	5	,	,	PUNCT
ijtc-717	19	6	psap	psap	PROPN
ijtc-717	19	7	no	no	INTJ
ijtc-717	19	8	.	.	PROPN
ijtc-717	19	9	05	05	NUM
ijtc-717	19	10	,	,	PUNCT
ijtc-717	19	11	medicines	medicine	VERB
ijtc-717	19	12	inventory	inventory	NOUN
ijtc-717	19	13	,	,	PUNCT
ijtc-717	19	14	government	government	NOUN
ijtc-717	19	15	accounting	accounting	NOUN
ijtc-717	19	16	,	,	PUNCT
ijtc-717	19	17	accounting	accounting	NOUN
ijtc-717	19	18	standards	standard	NOUN
ijtc-717	19	19	statement	statement	NOUN
ijtc-717	19	20	this	this	PRON
ijtc-717	19	21	is	be	AUX
ijtc-717	19	22	an	an	DET
ijtc-717	19	23	open	open	ADJ
ijtc-717	19	24	access	access	NOUN
ijtc-717	19	25	article	article	NOUN
ijtc-717	19	26	under	under	ADP
ijtc-717	19	27	the	the	DET
ijtc-717	19	28	cc	cc	NOUN
ijtc-717	19	29	-	-	PUNCT
ijtc-717	19	30	by	by	ADP
ijtc-717	19	31	4.0	4.0	NUM
ijtc-717	19	32	license	license	NOUN
ijtc-717	19	33	.	.	PUNCT
ijtc-717	20	1	introduction	introduction	NOUN
ijtc-717	20	2	currently	currently	ADV
ijtc-717	20	3	,	,	PUNCT
ijtc-717	20	4	health	health	NOUN
ijtc-717	20	5	is	be	AUX
ijtc-717	20	6	one	one	NUM
ijtc-717	20	7	of	of	ADP
ijtc-717	20	8	the	the	DET
ijtc-717	20	9	important	important	ADJ
ijtc-717	20	10	things	thing	NOUN
ijtc-717	20	11	needed	need	VERB
ijtc-717	20	12	by	by	ADP
ijtc-717	20	13	everyone	everyone	PRON
ijtc-717	20	14	.	.	PUNCT
ijtc-717	21	1	this	this	PRON
ijtc-717	21	2	is	be	AUX
ijtc-717	21	3	evidenced	evidence	VERB
ijtc-717	21	4	by	by	ADP
ijtc-717	21	5	the	the	DET
ijtc-717	21	6	increasing	increase	VERB
ijtc-717	21	7	number	number	NOUN
ijtc-717	21	8	of	of	ADP
ijtc-717	21	9	private	private	ADJ
ijtc-717	21	10	hospitals	hospital	NOUN
ijtc-717	21	11	or	or	CCONJ
ijtc-717	21	12	clinics	clinic	NOUN
ijtc-717	21	13	being	be	AUX
ijtc-717	21	14	established	establish	VERB
ijtc-717	21	15	.	.	PUNCT
ijtc-717	22	1	in	in	ADP
ijtc-717	22	2	indonesia	indonesia	PROPN
ijtc-717	22	3	,	,	PUNCT
ijtc-717	22	4	several	several	ADJ
ijtc-717	22	5	international	international	ADJ
ijtc-717	22	6	standard	standard	ADJ
ijtc-717	22	7	hospitals	hospital	NOUN
ijtc-717	22	8	with	with	ADP
ijtc-717	22	9	various	various	ADJ
ijtc-717	22	10	advanced	advanced	ADJ
ijtc-717	22	11	facilities	facility	NOUN
ijtc-717	22	12	have	have	AUX
ijtc-717	22	13	been	be	AUX
ijtc-717	22	14	established	establish	VERB
ijtc-717	22	15	(	(	PUNCT
ijtc-717	22	16	budiwan	budiwan	PROPN
ijtc-717	22	17	,	,	PUNCT
ijtc-717	22	18	and	and	CCONJ
ijtc-717	22	19	efendi	efendi	PROPN
ijtc-717	22	20	,	,	PUNCT
ijtc-717	22	21	2016	2016	NUM
ijtc-717	22	22	)	)	PUNCT
ijtc-717	22	23	.	.	PUNCT
ijtc-717	23	1	public	public	ADJ
ijtc-717	23	2	sectors	sector	NOUN
ijtc-717	23	3	are	be	AUX
ijtc-717	23	4	closely	closely	ADV
ijtc-717	23	5	related	relate	VERB
ijtc-717	23	6	to	to	ADP
ijtc-717	23	7	public	public	ADJ
ijtc-717	23	8	sustainability	sustainability	NOUN
ijtc-717	23	9	and	and	CCONJ
ijtc-717	23	10	have	have	VERB
ijtc-717	23	11	a	a	DET
ijtc-717	23	12	wide	wide	ADJ
ijtc-717	23	13	area	area	NOUN
ijtc-717	23	14	of	of	ADP
ijtc-717	23	15	coverage	coverage	NOUN
ijtc-717	23	16	.	.	PUNCT
ijtc-717	24	1	public	public	ADJ
ijtc-717	24	2	sector	sector	NOUN
ijtc-717	24	3	organizations	organization	NOUN
ijtc-717	24	4	have	have	VERB
ijtc-717	24	5	more	more	ADJ
ijtc-717	24	6	to	to	PART
ijtc-717	24	7	do	do	VERB
ijtc-717	24	8	with	with	ADP
ijtc-717	24	9	public	public	ADJ
ijtc-717	24	10	life	life	NOUN
ijtc-717	24	11	such	such	ADJ
ijtc-717	24	12	as	as	ADP
ijtc-717	24	13	providing	provide	VERB
ijtc-717	24	14	services	service	NOUN
ijtc-717	24	15	and	and	CCONJ
ijtc-717	24	16	meeting	meet	VERB
ijtc-717	24	17	public	public	ADJ
ijtc-717	24	18	needs	need	NOUN
ijtc-717	24	19	.	.	PUNCT
ijtc-717	25	1	hospitals	hospital	NOUN
ijtc-717	25	2	are	be	AUX
ijtc-717	25	3	social	social	ADJ
ijtc-717	25	4	service	service	NOUN
ijtc-717	25	5	institutions	institution	NOUN
ijtc-717	25	6	that	that	PRON
ijtc-717	25	7	prioritize	prioritize	VERB
ijtc-717	25	8	service	service	NOUN
ijtc-717	25	9	to	to	ADP
ijtc-717	25	10	the	the	DET
ijtc-717	25	11	community	community	NOUN
ijtc-717	25	12	and	and	CCONJ
ijtc-717	25	13	always	always	ADV
ijtc-717	25	14	pay	pay	VERB
ijtc-717	25	15	attention	attention	NOUN
ijtc-717	25	16	to	to	ADP
ijtc-717	25	17	service	service	NOUN
ijtc-717	25	18	ethics	ethic	NOUN
ijtc-717	25	19	.	.	PUNCT
ijtc-717	26	1	andy	andy	PROPN
ijtc-717	26	2	(	(	PUNCT
ijtc-717	26	3	2009	2009	NUM
ijtc-717	26	4	)	)	PUNCT
ijtc-717	26	5	states	state	VERB
ijtc-717	26	6	that	that	SCONJ
ijtc-717	26	7	:	:	PUNCT
ijtc-717	26	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	26	9	mailto:nirwana_ni@yahoo.com	mailto:nirwana_ni@yahoo.com	X
ijtc-717	26	10	https://doi.org/10.52728/ijtc.v4i2.717	https://doi.org/10.52728/ijtc.v4i2.717	PROPN
ijtc-717	26	11	application	application	NOUN
ijtc-717	26	12	of	of	ADP
ijtc-717	26	13	accounting	account	VERB
ijtc-717	26	14	for	for	ADP
ijtc-717	26	15	medicines	medicine	NOUN
ijtc-717	26	16	inventory	inventory	NOUN
ijtc-717	26	17	based	base	VERB
ijtc-717	26	18	on	on	ADP
ijtc-717	26	19	psap	psap	PROPN
ijtc-717	26	20	.	.	PUNCT
ijtc-717	27	1	05	05	NUM
ijtc-717	28	1	at	at	ADP
ijtc-717	28	2	regional	regional	ADJ
ijtc-717	28	3	public	public	ADJ
ijtc-717	28	4	hospital	hospital	NOUN
ijtc-717	28	5	nurdin	nurdin	VERB
ijtc-717	28	6	,	,	PUNCT
ijtc-717	28	7	haliah	haliah	PROPN
ijtc-717	28	8	,	,	PUNCT
ijtc-717	28	9	and	and	CCONJ
ijtc-717	28	10	nirwana	nirwana	PROPN
ijtc-717	28	11	266	266	NUM
ijtc-717	28	12	|	|	ADV
ijtc-717	28	13	ilomata	ilomata	PROPN
ijtc-717	28	14	international	international	ADJ
ijtc-717	28	15	journal	journal	NOUN
ijtc-717	28	16	of	of	ADP
ijtc-717	28	17	tax	tax	PROPN
ijtc-717	28	18	&	&	CCONJ
ijtc-717	28	19	accounting	accounting	PROPN
ijtc-717	28	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	28	21	there	there	PRON
ijtc-717	28	22	are	be	VERB
ijtc-717	28	23	important	important	ADJ
ijtc-717	28	24	factors	factor	NOUN
ijtc-717	28	25	that	that	PRON
ijtc-717	28	26	dominantly	dominantly	ADV
ijtc-717	28	27	influence	influence	VERB
ijtc-717	28	28	the	the	DET
ijtc-717	28	29	development	development	NOUN
ijtc-717	28	30	and	and	CCONJ
ijtc-717	28	31	development	development	NOUN
ijtc-717	28	32	and	and	CCONJ
ijtc-717	28	33	improvement	improvement	NOUN
ijtc-717	28	34	of	of	ADP
ijtc-717	28	35	hospitals	hospital	NOUN
ijtc-717	28	36	in	in	ADP
ijtc-717	28	37	indonesia	indonesia	PROPN
ijtc-717	28	38	,	,	PUNCT
ijtc-717	28	39	namely	namely	ADV
ijtc-717	28	40	:	:	PUNCT
ijtc-717	28	41	1	1	X
ijtc-717	28	42	.	.	X
ijtc-717	28	43	socio	socio	NOUN
ijtc-717	28	44	-	-	PUNCT
ijtc-717	28	45	economic	economic	ADJ
ijtc-717	28	46	development	development	NOUN
ijtc-717	28	47	of	of	ADP
ijtc-717	28	48	the	the	DET
ijtc-717	28	49	community	community	NOUN
ijtc-717	28	50	;	;	PUNCT
ijtc-717	29	1	2	2	X
ijtc-717	29	2	.	.	X
ijtc-717	29	3	the	the	DET
ijtc-717	29	4	development	development	NOUN
ijtc-717	29	5	of	of	ADP
ijtc-717	29	6	science	science	NOUN
ijtc-717	29	7	and	and	CCONJ
ijtc-717	29	8	technology	technology	NOUN
ijtc-717	29	9	in	in	ADP
ijtc-717	29	10	the	the	DET
ijtc-717	29	11	field	field	NOUN
ijtc-717	29	12	of	of	ADP
ijtc-717	29	13	medicine	medicine	NOUN
ijtc-717	29	14	3	3	NUM
ijtc-717	29	15	.	.	PUNCT
ijtc-717	30	1	the	the	DET
ijtc-717	30	2	development	development	NOUN
ijtc-717	30	3	of	of	ADP
ijtc-717	30	4	various	various	ADJ
ijtc-717	30	5	diseases	disease	NOUN
ijtc-717	30	6	;	;	PUNCT
ijtc-717	30	7	4	4	X
ijtc-717	30	8	.	.	X
ijtc-717	30	9	availability	availability	NOUN
ijtc-717	30	10	of	of	ADP
ijtc-717	30	11	budget	budget	NOUN
ijtc-717	30	12	or	or	CCONJ
ijtc-717	30	13	funds	fund	NOUN
ijtc-717	30	14	for	for	ADP
ijtc-717	30	15	hospital	hospital	NOUN
ijtc-717	30	16	development	development	NOUN
ijtc-717	30	17	and	and	CCONJ
ijtc-717	30	18	improvement	improvement	NOUN
ijtc-717	30	19	;	;	PUNCT
ijtc-717	30	20	5	5	NUM
ijtc-717	30	21	.	.	X
ijtc-717	30	22	development	development	NOUN
ijtc-717	30	23	and	and	CCONJ
ijtc-717	30	24	advancement	advancement	NOUN
ijtc-717	30	25	of	of	ADP
ijtc-717	30	26	management	management	NOUN
ijtc-717	30	27	including	include	VERB
ijtc-717	30	28	hospital	hospital	NOUN
ijtc-717	30	29	management	management	NOUN
ijtc-717	30	30	;	;	PUNCT
ijtc-717	30	31	6	6	X
ijtc-717	30	32	.	.	X
ijtc-717	31	1	the	the	DET
ijtc-717	31	2	existence	existence	NOUN
ijtc-717	31	3	of	of	ADP
ijtc-717	31	4	hospital	hospital	NOUN
ijtc-717	31	5	competition	competition	NOUN
ijtc-717	31	6	;	;	PUNCT
ijtc-717	31	7	7	7	X
ijtc-717	31	8	.	.	X
ijtc-717	31	9	changes	change	NOUN
ijtc-717	31	10	in	in	ADP
ijtc-717	31	11	government	government	NOUN
ijtc-717	31	12	policy	policy	NOUN
ijtc-717	31	13	,	,	PUNCT
ijtc-717	31	14	especially	especially	ADV
ijtc-717	31	15	regarding	regard	VERB
ijtc-717	31	16	services	service	NOUN
ijtc-717	31	17	in	in	ADP
ijtc-717	31	18	the	the	DET
ijtc-717	31	19	health	health	NOUN
ijtc-717	31	20	sector	sector	NOUN
ijtc-717	31	21	health	health	NOUN
ijtc-717	31	22	.	.	PUNCT
ijtc-717	32	1	healthcare	healthcare	NOUN
ijtc-717	32	2	institutions	institution	NOUN
ijtc-717	32	3	are	be	AUX
ijtc-717	32	4	responsible	responsible	ADJ
ijtc-717	32	5	for	for	ADP
ijtc-717	32	6	planning	planning	NOUN
ijtc-717	32	7	,	,	PUNCT
ijtc-717	32	8	purchasing	purchasing	NOUN
ijtc-717	32	9	,	,	PUNCT
ijtc-717	32	10	managing	managing	NOUN
ijtc-717	32	11	,	,	PUNCT
ijtc-717	32	12	handling	handling	NOUN
ijtc-717	32	13	,	,	PUNCT
ijtc-717	32	14	tracking	tracking	NOUN
ijtc-717	32	15	,	,	PUNCT
ijtc-717	32	16	and	and	CCONJ
ijtc-717	32	17	transporting	transport	VERB
ijtc-717	32	18	stock	stock	NOUN
ijtc-717	32	19	(	(	PUNCT
ijtc-717	32	20	e.g.	e.g.	ADV
ijtc-717	32	21	,	,	PUNCT
ijtc-717	32	22	medications	medication	NOUN
ijtc-717	32	23	,	,	PUNCT
ijtc-717	32	24	medical	medical	ADJ
ijtc-717	32	25	equipment	equipment	NOUN
ijtc-717	32	26	,	,	PUNCT
ijtc-717	32	27	and	and	CCONJ
ijtc-717	32	28	supplies	supply	NOUN
ijtc-717	32	29	)	)	PUNCT
ijtc-717	32	30	.	.	PUNCT
ijtc-717	33	1	(	(	PUNCT
ijtc-717	33	2	balki	balki	INTJ
ijtc-717	33	3	,	,	PUNCT
ijtc-717	33	4	bandar	bandar	PROPN
ijtc-717	33	5	.	.	PUNCT
ijtc-717	33	6	,	,	PUNCT
ijtc-717	33	7	et	et	PROPN
ijtc-717	33	8	al	al	PROPN
ijtc-717	33	9	,	,	PUNCT
ijtc-717	33	10	2022	2022	NUM
ijtc-717	33	11	)	)	PUNCT
ijtc-717	33	12	.	.	PUNCT
ijtc-717	34	1	in	in	ADP
ijtc-717	34	2	addition	addition	NOUN
ijtc-717	34	3	to	to	ADP
ijtc-717	34	4	these	these	DET
ijtc-717	34	5	seven	seven	NUM
ijtc-717	34	6	factors	factor	NOUN
ijtc-717	34	7	,	,	PUNCT
ijtc-717	34	8	the	the	DET
ijtc-717	34	9	performance	performance	NOUN
ijtc-717	34	10	of	of	ADP
ijtc-717	34	11	the	the	DET
ijtc-717	34	12	regional	regional	ADJ
ijtc-717	34	13	general	general	ADJ
ijtc-717	34	14	hospital	hospital	NOUN
ijtc-717	34	15	is	be	AUX
ijtc-717	34	16	also	also	ADV
ijtc-717	34	17	largely	largely	ADV
ijtc-717	34	18	determined	determine	VERB
ijtc-717	34	19	by	by	ADP
ijtc-717	34	20	the	the	DET
ijtc-717	34	21	scale	scale	NOUN
ijtc-717	34	22	of	of	ADP
ijtc-717	34	23	economic	economic	ADJ
ijtc-717	34	24	activity	activity	NOUN
ijtc-717	34	25	of	of	ADP
ijtc-717	34	26	the	the	DET
ijtc-717	34	27	region	region	NOUN
ijtc-717	34	28	concerned	concern	VERB
ijtc-717	34	29	.	.	PUNCT
ijtc-717	35	1	the	the	DET
ijtc-717	35	2	regional	regional	ADJ
ijtc-717	35	3	general	general	ADJ
ijtc-717	35	4	hospital	hospital	NOUN
ijtc-717	35	5	as	as	ADP
ijtc-717	35	6	one	one	NUM
ijtc-717	35	7	of	of	ADP
ijtc-717	35	8	the	the	DET
ijtc-717	35	9	government	government	NOUN
ijtc-717	35	10	agencies	agency	NOUN
ijtc-717	35	11	must	must	AUX
ijtc-717	35	12	be	be	AUX
ijtc-717	35	13	able	able	ADJ
ijtc-717	35	14	to	to	PART
ijtc-717	35	15	provide	provide	VERB
ijtc-717	35	16	both	both	CCONJ
ijtc-717	35	17	financial	financial	ADJ
ijtc-717	35	18	and	and	CCONJ
ijtc-717	35	19	nonfinancial	nonfinancial	ADJ
ijtc-717	35	20	accountability	accountability	NOUN
ijtc-717	35	21	to	to	ADP
ijtc-717	35	22	the	the	DET
ijtc-717	35	23	local	local	ADJ
ijtc-717	35	24	government	government	NOUN
ijtc-717	35	25	and	and	CCONJ
ijtc-717	35	26	the	the	DET
ijtc-717	35	27	community	community	NOUN
ijtc-717	35	28	as	as	ADP
ijtc-717	35	29	service	service	NOUN
ijtc-717	35	30	users	user	NOUN
ijtc-717	35	31	.	.	PUNCT
ijtc-717	36	1	aurora	aurora	PROPN
ijtc-717	36	2	(	(	PUNCT
ijtc-717	36	3	2010	2010	NUM
ijtc-717	36	4	)	)	PUNCT
ijtc-717	36	5	reveals	reveal	VERB
ijtc-717	36	6	that	that	SCONJ
ijtc-717	36	7	the	the	DET
ijtc-717	36	8	regional	regional	ADJ
ijtc-717	36	9	general	general	ADJ
ijtc-717	36	10	hospital	hospital	NOUN
ijtc-717	36	11	is	be	AUX
ijtc-717	36	12	one	one	NUM
ijtc-717	36	13	of	of	ADP
ijtc-717	36	14	the	the	DET
ijtc-717	36	15	local	local	ADJ
ijtc-717	36	16	government	government	NOUN
ijtc-717	36	17	agencies	agency	NOUN
ijtc-717	36	18	engaged	engage	VERB
ijtc-717	36	19	in	in	ADP
ijtc-717	36	20	the	the	DET
ijtc-717	36	21	public	public	ADJ
ijtc-717	36	22	sector	sector	NOUN
ijtc-717	36	23	in	in	ADP
ijtc-717	36	24	terms	term	NOUN
ijtc-717	36	25	of	of	ADP
ijtc-717	36	26	health	health	NOUN
ijtc-717	36	27	services	service	NOUN
ijtc-717	36	28	.	.	PUNCT
ijtc-717	37	1	the	the	DET
ijtc-717	37	2	business	business	NOUN
ijtc-717	37	3	activities	activity	NOUN
ijtc-717	37	4	of	of	ADP
ijtc-717	37	5	the	the	DET
ijtc-717	37	6	regional	regional	ADJ
ijtc-717	37	7	general	general	ADJ
ijtc-717	37	8	hospital	hospital	NOUN
ijtc-717	37	9	are	be	AUX
ijtc-717	37	10	social	social	ADJ
ijtc-717	37	11	and	and	CCONJ
ijtc-717	37	12	economic	economic	ADJ
ijtc-717	37	13	in	in	ADP
ijtc-717	37	14	nature	nature	NOUN
ijtc-717	37	15	which	which	PRON
ijtc-717	37	16	prioritize	prioritize	VERB
ijtc-717	37	17	the	the	DET
ijtc-717	37	18	best	good	ADJ
ijtc-717	37	19	health	health	NOUN
ijtc-717	37	20	services	service	NOUN
ijtc-717	37	21	for	for	ADP
ijtc-717	37	22	the	the	DET
ijtc-717	37	23	community	community	NOUN
ijtc-717	37	24	.	.	PUNCT
ijtc-717	38	1	law	law	NOUN
ijtc-717	38	2	of	of	ADP
ijtc-717	38	3	the	the	DET
ijtc-717	38	4	republic	republic	NOUN
ijtc-717	38	5	of	of	ADP
ijtc-717	38	6	indonesia	indonesia	PROPN
ijtc-717	38	7	number	number	NOUN
ijtc-717	38	8	44	44	NUM
ijtc-717	38	9	of	of	ADP
ijtc-717	38	10	2009	2009	NUM
ijtc-717	38	11	concerning	concern	VERB
ijtc-717	38	12	hospitals	hospital	NOUN
ijtc-717	38	13	,	,	PUNCT
ijtc-717	38	14	hospitals	hospital	NOUN
ijtc-717	38	15	are	be	AUX
ijtc-717	38	16	health	health	NOUN
ijtc-717	38	17	service	service	NOUN
ijtc-717	38	18	institutions	institution	NOUN
ijtc-717	38	19	that	that	PRON
ijtc-717	38	20	organize	organize	VERB
ijtc-717	38	21	comprehensive	comprehensive	ADJ
ijtc-717	38	22	individual	individual	ADJ
ijtc-717	38	23	health	health	NOUN
ijtc-717	38	24	services	service	NOUN
ijtc-717	38	25	that	that	PRON
ijtc-717	38	26	provide	provide	VERB
ijtc-717	38	27	inpatient	inpatient	NOUN
ijtc-717	38	28	,	,	PUNCT
ijtc-717	38	29	outpatient	outpatient	NOUN
ijtc-717	38	30	,	,	PUNCT
ijtc-717	38	31	and	and	CCONJ
ijtc-717	38	32	emergency	emergency	NOUN
ijtc-717	38	33	services	service	NOUN
ijtc-717	38	34	.	.	PUNCT
ijtc-717	39	1	the	the	DET
ijtc-717	39	2	increasing	increase	VERB
ijtc-717	39	3	prominence	prominence	NOUN
ijtc-717	39	4	of	of	ADP
ijtc-717	39	5	accounting	account	VERB
ijtc-717	39	6	in	in	ADP
ijtc-717	39	7	the	the	DET
ijtc-717	39	8	public	public	ADJ
ijtc-717	39	9	sector	sector	NOUN
ijtc-717	39	10	had	have	VERB
ijtc-717	39	11	important	important	ADJ
ijtc-717	39	12	implications	implication	NOUN
ijtc-717	39	13	for	for	ADP
ijtc-717	39	14	engineering	engineering	NOUN
ijtc-717	39	15	,	,	PUNCT
ijtc-717	39	16	teaching	teaching	NOUN
ijtc-717	39	17	and	and	CCONJ
ijtc-717	39	18	other	other	ADJ
ijtc-717	39	19	professions	profession	NOUN
ijtc-717	39	20	that	that	PRON
ijtc-717	39	21	had	have	AUX
ijtc-717	39	22	traditionally	traditionally	ADV
ijtc-717	39	23	played	play	VERB
ijtc-717	39	24	a	a	DET
ijtc-717	39	25	central	central	ADJ
ijtc-717	39	26	role	role	NOUN
ijtc-717	39	27	in	in	ADP
ijtc-717	39	28	defining	define	VERB
ijtc-717	39	29	and	and	CCONJ
ijtc-717	39	30	delivering	deliver	VERB
ijtc-717	39	31	public	public	ADJ
ijtc-717	39	32	services	service	NOUN
ijtc-717	39	33	(	(	PUNCT
ijtc-717	39	34	gebreiter	gebreiter	NOUN
ijtc-717	39	35	,	,	PUNCT
ijtc-717	39	36	2016	2016	NUM
ijtc-717	39	37	)	)	PUNCT
ijtc-717	39	38	.	.	PUNCT
ijtc-717	40	1	hospitals	hospital	NOUN
ijtc-717	40	2	established	establish	VERB
ijtc-717	40	3	by	by	ADP
ijtc-717	40	4	the	the	DET
ijtc-717	40	5	government	government	NOUN
ijtc-717	40	6	and	and	CCONJ
ijtc-717	40	7	regional	regional	ADJ
ijtc-717	40	8	governments	government	NOUN
ijtc-717	40	9	must	must	AUX
ijtc-717	40	10	be	be	AUX
ijtc-717	40	11	in	in	ADP
ijtc-717	40	12	the	the	DET
ijtc-717	40	13	form	form	NOUN
ijtc-717	40	14	of	of	ADP
ijtc-717	40	15	technical	technical	ADJ
ijtc-717	40	16	implementation	implementation	NOUN
ijtc-717	40	17	units	unit	NOUN
ijtc-717	40	18	of	of	ADP
ijtc-717	40	19	agencies	agency	NOUN
ijtc-717	40	20	in	in	ADP
ijtc-717	40	21	charge	charge	NOUN
ijtc-717	40	22	of	of	ADP
ijtc-717	40	23	the	the	DET
ijtc-717	40	24	health	health	NOUN
ijtc-717	40	25	sector	sector	NOUN
ijtc-717	40	26	,	,	PUNCT
ijtc-717	40	27	certain	certain	ADJ
ijtc-717	40	28	agencies	agency	NOUN
ijtc-717	40	29	,	,	PUNCT
ijtc-717	40	30	or	or	CCONJ
ijtc-717	40	31	regional	regional	ADJ
ijtc-717	40	32	technical	technical	ADJ
ijtc-717	40	33	institutions	institution	NOUN
ijtc-717	40	34	with	with	ADP
ijtc-717	40	35	the	the	DET
ijtc-717	40	36	management	management	NOUN
ijtc-717	40	37	of	of	ADP
ijtc-717	40	38	the	the	DET
ijtc-717	40	39	public	public	ADJ
ijtc-717	40	40	service	service	NOUN
ijtc-717	40	41	agency	agency	NOUN
ijtc-717	40	42	(	(	PUNCT
ijtc-717	40	43	blu	blu	NOUN
ijtc-717	40	44	)	)	PUNCT
ijtc-717	40	45	or	or	CCONJ
ijtc-717	40	46	regional	regional	ADJ
ijtc-717	40	47	public	public	ADJ
ijtc-717	40	48	service	service	NOUN
ijtc-717	40	49	agency	agency	NOUN
ijtc-717	40	50	(	(	PUNCT
ijtc-717	40	51	blud	blud	PROPN
ijtc-717	40	52	)	)	PUNCT
ijtc-717	40	53	in	in	ADP
ijtc-717	40	54	accordance	accordance	NOUN
ijtc-717	40	55	with	with	ADP
ijtc-717	40	56	statutory	statutory	ADJ
ijtc-717	40	57	provisions	provision	NOUN
ijtc-717	40	58	.	.	PUNCT
ijtc-717	41	1	hospitals	hospital	NOUN
ijtc-717	41	2	have	have	VERB
ijtc-717	41	3	the	the	DET
ijtc-717	41	4	following	follow	VERB
ijtc-717	41	5	functions	function	NOUN
ijtc-717	41	6	:	:	PUNCT
ijtc-717	41	7	1	1	X
ijtc-717	41	8	.	.	X
ijtc-717	41	9	organizing	organize	VERB
ijtc-717	41	10	treatment	treatment	NOUN
ijtc-717	41	11	and	and	CCONJ
ijtc-717	41	12	health	health	NOUN
ijtc-717	41	13	recovery	recovery	NOUN
ijtc-717	41	14	services	service	NOUN
ijtc-717	41	15	in	in	ADP
ijtc-717	41	16	accordance	accordance	NOUN
ijtc-717	41	17	with	with	ADP
ijtc-717	41	18	hospital	hospital	NOUN
ijtc-717	41	19	service	service	NOUN
ijtc-717	41	20	standards	standard	NOUN
ijtc-717	41	21	;	;	PUNCT
ijtc-717	41	22	2	2	X
ijtc-717	41	23	.	.	X
ijtc-717	41	24	maintenance	maintenance	NOUN
ijtc-717	41	25	and	and	CCONJ
ijtc-717	41	26	improvement	improvement	NOUN
ijtc-717	41	27	of	of	ADP
ijtc-717	41	28	individual	individual	ADJ
ijtc-717	41	29	health	health	NOUN
ijtc-717	41	30	through	through	ADP
ijtc-717	41	31	comprehensive	comprehensive	ADJ
ijtc-717	41	32	second	second	ADJ
ijtc-717	41	33	and	and	CCONJ
ijtc-717	41	34	third	third	ADJ
ijtc-717	41	35	level	level	NOUN
ijtc-717	41	36	health	health	NOUN
ijtc-717	41	37	services	service	NOUN
ijtc-717	41	38	according	accord	VERB
ijtc-717	41	39	to	to	ADP
ijtc-717	41	40	medical	medical	ADJ
ijtc-717	41	41	needs	need	NOUN
ijtc-717	41	42	;	;	PUNCT
ijtc-717	42	1	3	3	X
ijtc-717	42	2	.	.	X
ijtc-717	43	1	the	the	DET
ijtc-717	43	2	organization	organization	NOUN
ijtc-717	43	3	of	of	ADP
ijtc-717	43	4	education	education	NOUN
ijtc-717	43	5	and	and	CCONJ
ijtc-717	43	6	training	training	NOUN
ijtc-717	43	7	of	of	ADP
ijtc-717	43	8	human	human	ADJ
ijtc-717	43	9	resources	resource	NOUN
ijtc-717	43	10	in	in	ADP
ijtc-717	43	11	order	order	NOUN
ijtc-717	43	12	to	to	PART
ijtc-717	43	13	improve	improve	VERB
ijtc-717	43	14	the	the	DET
ijtc-717	43	15	ability	ability	NOUN
ijtc-717	43	16	to	to	PART
ijtc-717	43	17	provide	provide	VERB
ijtc-717	43	18	health	health	NOUN
ijtc-717	43	19	services	service	NOUN
ijtc-717	43	20	;	;	PUNCT
ijtc-717	43	21	and	and	CCONJ
ijtc-717	43	22	4	4	X
ijtc-717	43	23	.	.	X
ijtc-717	43	24	organizing	organize	VERB
ijtc-717	43	25	research	research	NOUN
ijtc-717	43	26	and	and	CCONJ
ijtc-717	43	27	development	development	NOUN
ijtc-717	43	28	as	as	ADV
ijtc-717	43	29	well	well	ADV
ijtc-717	43	30	as	as	ADP
ijtc-717	43	31	technology	technology	NOUN
ijtc-717	43	32	screening	screen	VERB
ijtc-717	43	33	in	in	ADP
ijtc-717	43	34	the	the	DET
ijtc-717	43	35	field	field	NOUN
ijtc-717	43	36	of	of	ADP
ijtc-717	43	37	health	health	NOUN
ijtc-717	43	38	in	in	ADP
ijtc-717	43	39	order	order	NOUN
ijtc-717	43	40	to	to	PART
ijtc-717	43	41	improve	improve	VERB
ijtc-717	43	42	health	health	NOUN
ijtc-717	43	43	services	service	NOUN
ijtc-717	43	44	with	with	ADP
ijtc-717	43	45	due	due	ADJ
ijtc-717	43	46	regard	regard	NOUN
ijtc-717	43	47	to	to	ADP
ijtc-717	43	48	the	the	DET
ijtc-717	43	49	ethics	ethic	NOUN
ijtc-717	43	50	of	of	ADP
ijtc-717	43	51	science	science	NOUN
ijtc-717	43	52	in	in	ADP
ijtc-717	43	53	the	the	DET
ijtc-717	43	54	field	field	NOUN
ijtc-717	43	55	of	of	ADP
ijtc-717	43	56	health	health	NOUN
ijtc-717	43	57	.	.	PUNCT
ijtc-717	44	1	statement	statement	NOUN
ijtc-717	44	2	of	of	ADP
ijtc-717	44	3	government	government	NOUN
ijtc-717	44	4	accounting	accounting	NOUN
ijtc-717	44	5	standards	standard	NOUN
ijtc-717	44	6	(	(	PUNCT
ijtc-717	44	7	psap	psap	PROPN
ijtc-717	44	8	)	)	PUNCT
ijtc-717	45	1	no	no	INTJ
ijtc-717	45	2	.	.	NOUN
ijtc-717	46	1	05	05	NUM
ijtc-717	47	1	no	no	INTJ
ijtc-717	47	2	.	.	NOUN
ijtc-717	47	3	4	4	NUM
ijtc-717	47	4	government	government	NOUN
ijtc-717	47	5	regulation	regulation	NOUN
ijtc-717	47	6	no	no	NOUN
ijtc-717	47	7	.	.	NOUN
ijtc-717	48	1	71	71	NUM
ijtc-717	48	2	of	of	ADP
ijtc-717	48	3	2010	2010	NUM
ijtc-717	48	4	based	base	VERB
ijtc-717	48	5	on	on	ADP
ijtc-717	48	6	the	the	DET
ijtc-717	48	7	accrual	accrual	ADJ
ijtc-717	48	8	system	system	NOUN
ijtc-717	48	9	inventories	inventory	NOUN
ijtc-717	48	10	are	be	AUX
ijtc-717	48	11	liquid	liquid	ADJ
ijtc-717	48	12	tools	tool	NOUN
ijtc-717	48	13	in	in	ADP
ijtc-717	48	14	the	the	DET
ijtc-717	48	15	form	form	NOUN
ijtc-717	48	16	of	of	ADP
ijtc-717	48	17	goods	good	NOUN
ijtc-717	48	18	or	or	CCONJ
ijtc-717	48	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	48	20	application	application	NOUN
ijtc-717	48	21	of	of	ADP
ijtc-717	48	22	accounting	account	VERB
ijtc-717	48	23	for	for	ADP
ijtc-717	48	24	medicines	medicine	NOUN
ijtc-717	48	25	inventory	inventory	NOUN
ijtc-717	48	26	based	base	VERB
ijtc-717	48	27	on	on	ADP
ijtc-717	48	28	psap	psap	PROPN
ijtc-717	48	29	.	.	PUNCT
ijtc-717	49	1	05	05	NUM
ijtc-717	50	1	at	at	ADP
ijtc-717	50	2	regional	regional	ADJ
ijtc-717	50	3	public	public	ADJ
ijtc-717	50	4	hospital	hospital	NOUN
ijtc-717	50	5	nurdin	nurdin	VERB
ijtc-717	50	6	,	,	PUNCT
ijtc-717	50	7	haliah	haliah	PROPN
ijtc-717	50	8	,	,	PUNCT
ijtc-717	50	9	and	and	CCONJ
ijtc-717	50	10	nirwana	nirwana	PROPN
ijtc-717	50	11	267	267	NUM
ijtc-717	50	12	|	|	ADV
ijtc-717	50	13	ilomata	ilomata	PROPN
ijtc-717	50	14	international	international	ADJ
ijtc-717	50	15	journal	journal	NOUN
ijtc-717	50	16	of	of	ADP
ijtc-717	50	17	tax	tax	PROPN
ijtc-717	50	18	&	&	CCONJ
ijtc-717	50	19	accounting	account	VERB
ijtc-717	50	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	50	21	equipment	equipment	NOUN
ijtc-717	50	22	designed	design	VERB
ijtc-717	50	23	to	to	PART
ijtc-717	50	24	support	support	VERB
ijtc-717	50	25	government	government	NOUN
ijtc-717	50	26	operations	operation	NOUN
ijtc-717	50	27	and	and	CCONJ
ijtc-717	50	28	are	be	AUX
ijtc-717	50	29	intended	intend	VERB
ijtc-717	50	30	to	to	PART
ijtc-717	50	31	provide	provide	VERB
ijtc-717	50	32	services	service	NOUN
ijtc-717	50	33	to	to	ADP
ijtc-717	50	34	the	the	DET
ijtc-717	50	35	public	public	NOUN
ijtc-717	50	36	.	.	PUNCT
ijtc-717	51	1	as	as	ADP
ijtc-717	51	2	a	a	DET
ijtc-717	51	3	public	public	ADJ
ijtc-717	51	4	institution	institution	NOUN
ijtc-717	51	5	that	that	PRON
ijtc-717	51	6	must	must	AUX
ijtc-717	51	7	provide	provide	VERB
ijtc-717	51	8	public	public	ADJ
ijtc-717	51	9	goods	good	NOUN
ijtc-717	51	10	and	and	CCONJ
ijtc-717	51	11	services	service	NOUN
ijtc-717	51	12	,	,	PUNCT
ijtc-717	51	13	government	government	NOUN
ijtc-717	51	14	agencies	agency	NOUN
ijtc-717	51	15	such	such	ADJ
ijtc-717	51	16	as	as	ADP
ijtc-717	51	17	hospitals	hospital	NOUN
ijtc-717	51	18	must	must	AUX
ijtc-717	51	19	manage	manage	VERB
ijtc-717	51	20	and	and	CCONJ
ijtc-717	51	21	perform	perform	VERB
ijtc-717	51	22	inventory	inventory	NOUN
ijtc-717	51	23	accounting	account	VERB
ijtc-717	51	24	properly	properly	ADV
ijtc-717	51	25	.	.	PUNCT
ijtc-717	52	1	for	for	ADP
ijtc-717	52	2	inventory	inventory	NOUN
ijtc-717	52	3	processing	processing	NOUN
ijtc-717	52	4	in	in	ADP
ijtc-717	52	5	government	government	NOUN
ijtc-717	52	6	agencies	agency	NOUN
ijtc-717	52	7	,	,	PUNCT
ijtc-717	52	8	it	it	PRON
ijtc-717	52	9	must	must	AUX
ijtc-717	52	10	comply	comply	VERB
ijtc-717	52	11	with	with	ADP
ijtc-717	52	12	established	establish	VERB
ijtc-717	52	13	standards	standard	NOUN
ijtc-717	52	14	,	,	PUNCT
ijtc-717	52	15	namely	namely	ADV
ijtc-717	52	16	government	government	NOUN
ijtc-717	52	17	accounting	accounting	NOUN
ijtc-717	52	18	standards	standard	NOUN
ijtc-717	52	19	statement	statement	NOUN
ijtc-717	52	20	number	number	NOUN
ijtc-717	52	21	05	05	NUM
ijtc-717	52	22	concerning	concern	VERB
ijtc-717	52	23	inventory	inventory	NOUN
ijtc-717	52	24	accounting	accounting	NOUN
ijtc-717	52	25	,	,	PUNCT
ijtc-717	52	26	in	in	ADP
ijtc-717	52	27	order	order	NOUN
ijtc-717	52	28	to	to	PART
ijtc-717	52	29	obtain	obtain	VERB
ijtc-717	52	30	relevant	relevant	ADJ
ijtc-717	52	31	accounting	accounting	NOUN
ijtc-717	52	32	information	information	NOUN
ijtc-717	52	33	about	about	ADP
ijtc-717	52	34	inventory	inventory	NOUN
ijtc-717	52	35	.	.	PUNCT
ijtc-717	53	1	handling	handle	VERB
ijtc-717	53	2	inventory	inventory	NOUN
ijtc-717	53	3	by	by	ADP
ijtc-717	53	4	referring	refer	VERB
ijtc-717	53	5	to	to	ADP
ijtc-717	53	6	these	these	DET
ijtc-717	53	7	standards	standard	NOUN
ijtc-717	53	8	clearly	clearly	ADV
ijtc-717	53	9	describes	describe	VERB
ijtc-717	53	10	the	the	DET
ijtc-717	53	11	process	process	NOUN
ijtc-717	53	12	of	of	ADP
ijtc-717	53	13	identifying	identifying	NOUN
ijtc-717	53	14	,	,	PUNCT
ijtc-717	53	15	measuring	measure	VERB
ijtc-717	53	16	and	and	CCONJ
ijtc-717	53	17	presenting	present	VERB
ijtc-717	53	18	existing	exist	VERB
ijtc-717	53	19	inventory	inventory	NOUN
ijtc-717	53	20	(	(	PUNCT
ijtc-717	53	21	erlina	erlina	ADJ
ijtc-717	53	22	,	,	PUNCT
ijtc-717	53	23	2015	2015	NUM
ijtc-717	53	24	)	)	PUNCT
ijtc-717	53	25	.	.	PUNCT
ijtc-717	54	1	thei	thei	PROPN
ijtc-717	54	2	eiveiryday	eiveiryday	PROPN
ijtc-717	54	3	work	work	NOUN
ijtc-717	54	4	of	of	ADP
ijtc-717	54	5	accountants	accountant	NOUN
ijtc-717	54	6	involveis	involveis	PROPN
ijtc-717	54	7	reicording	reicorde	VERB
ijtc-717	54	8	transactions	transaction	NOUN
ijtc-717	54	9	in	in	ADP
ijtc-717	54	10	thei	thei	PROPN
ijtc-717	54	11	classification	classification	NOUN
ijtc-717	54	12	systeim	systeim	NOUN
ijtc-717	54	13	that	that	PRON
ijtc-717	54	14	is	be	AUX
ijtc-717	54	15	doublei	doublei	NOUN
ijtc-717	54	16	-	-	PUNCT
ijtc-717	54	17	eintry	eintry	NOUN
ijtc-717	54	18	bookkeieiping	bookkeieiping	NOUN
ijtc-717	54	19	.	.	PUNCT
ijtc-717	55	1	thei	thei	PROPN
ijtc-717	55	2	financial	financial	ADJ
ijtc-717	55	3	stateimeints	stateimeint	NOUN
ijtc-717	55	4	which	which	PRON
ijtc-717	55	5	reisult	reisult	VERB
ijtc-717	55	6	areialso	areialso	ADJ
ijtc-717	55	7	classifications	classification	NOUN
ijtc-717	55	8	:	:	PUNCT
ijtc-717	55	9	for	for	ADP
ijtc-717	55	10	eixamplei	eixamplei	NOUN
ijtc-717	55	11	,	,	PUNCT
ijtc-717	55	12	asseits	asseit	NOUN
ijtc-717	55	13	arei	arei	NOUN
ijtc-717	55	14	classeid	classeid	NOUN
ijtc-717	55	15	as	as	ADP
ijtc-717	55	16	non	non	ADJ
ijtc-717	55	17	-	-	ADJ
ijtc-717	55	18	curreint	curreint	NOUN
ijtc-717	55	19	or	or	CCONJ
ijtc-717	55	20	curreint	curreint	NOUN
ijtc-717	55	21	;	;	PUNCT
ijtc-717	55	22	thei	thei	PROPN
ijtc-717	55	23	formeir	formeir	PROPN
ijtc-717	55	24	arei	arei	PROPN
ijtc-717	55	25	thein	thein	PROPN
ijtc-717	55	26	sub	sub	PROPN
ijtc-717	55	27	-	-	NOUN
ijtc-717	55	28	classeid	classeid	NOUN
ijtc-717	55	29	as	as	ADP
ijtc-717	55	30	tangiblei	tangiblei	NOUN
ijtc-717	55	31	,	,	PUNCT
ijtc-717	55	32	intangiblei	intangiblei	NOUN
ijtc-717	55	33	or	or	CCONJ
ijtc-717	55	34	financial	financial	ADJ
ijtc-717	55	35	(	(	PUNCT
ijtc-717	55	36	nobeis	nobeis	NOUN
ijtc-717	55	37	and	and	CCONJ
ijtc-717	55	38	stadleir	stadleir	NOUN
ijtc-717	55	39	,	,	PUNCT
ijtc-717	55	40	2013	2013	NUM
ijtc-717	55	41	)	)	PUNCT
ijtc-717	55	42	.	.	PUNCT
ijtc-717	56	1	in	in	ADP
ijtc-717	56	2	thei	thei	PROPN
ijtc-717	56	3	application	application	NOUN
ijtc-717	56	4	of	of	ADP
ijtc-717	56	5	goveirnmeint	goveirnmeint	NOUN
ijtc-717	56	6	accounting	accounting	NOUN
ijtc-717	56	7	standard	standard	PROPN
ijtc-717	56	8	no	no	INTJ
ijtc-717	56	9	.	.	PROPN
ijtc-717	56	10	05	05	NUM
ijtc-717	57	1	(	(	PUNCT
ijtc-717	57	2	psap	psap	PROPN
ijtc-717	57	3	05	05	NUM
ijtc-717	57	4	)	)	PUNCT
ijtc-717	57	5	2010	2010	NUM
ijtc-717	57	6	,	,	PUNCT
ijtc-717	57	7	inveintory	inveintory	ADJ
ijtc-717	57	8	neieids	neieid	NOUN
ijtc-717	57	9	to	to	PART
ijtc-717	57	10	bei	bei	VERB
ijtc-717	57	11	calculateid	calculateid	NOUN
ijtc-717	57	12	and	and	CCONJ
ijtc-717	57	13	planneid	planneid	NOUN
ijtc-717	57	14	careifully	careifully	NOUN
ijtc-717	57	15	so	so	SCONJ
ijtc-717	57	16	that	that	SCONJ
ijtc-717	57	17	inveintory	inveintory	PROPN
ijtc-717	57	18	reimains	reimain	VERB
ijtc-717	57	19	undeir	undeir	PRON
ijtc-717	57	20	control	control	NOUN
ijtc-717	57	21	.	.	PUNCT
ijtc-717	58	1	this	this	DET
ijtc-717	58	2	meians	meian	NOUN
ijtc-717	58	3	that	that	PRON
ijtc-717	58	4	inveintory	inveintory	ADJ
ijtc-717	58	5	should	should	AUX
ijtc-717	58	6	not	not	PART
ijtc-717	58	7	bei	bei	VERB
ijtc-717	58	8	insufficieint	insufficieint	NOUN
ijtc-717	58	9	and	and	CCONJ
ijtc-717	58	10	surplus	surplus	NOUN
ijtc-717	58	11	,	,	PUNCT
ijtc-717	58	12	as	as	SCONJ
ijtc-717	58	13	this	this	PRON
ijtc-717	58	14	will	will	AUX
ijtc-717	58	15	causei	causei	VERB
ijtc-717	58	16	unfavorablei	unfavorablei	NOUN
ijtc-717	58	17	things	thing	NOUN
ijtc-717	58	18	.	.	PUNCT
ijtc-717	59	1	for	for	ADP
ijtc-717	59	2	eixamplei	eixamplei	NOUN
ijtc-717	59	3	,	,	PUNCT
ijtc-717	59	4	a	a	DET
ijtc-717	59	5	shortagei	shortagei	NOUN
ijtc-717	59	6	of	of	ADP
ijtc-717	59	7	supply	supply	NOUN
ijtc-717	59	8	will	will	AUX
ijtc-717	59	9	reisult	reisult	VERB
ijtc-717	59	10	in	in	ADP
ijtc-717	59	11	an	an	DET
ijtc-717	59	12	inability	inability	NOUN
ijtc-717	59	13	to	to	PART
ijtc-717	59	14	meieit	meieit	VERB
ijtc-717	59	15	deimand	deimand	NOUN
ijtc-717	59	16	,	,	PUNCT
ijtc-717	59	17	and	and	CCONJ
ijtc-717	59	18	thus	thus	ADV
ijtc-717	59	19	beiing	beie	VERB
ijtc-717	59	20	unablei	unablei	NOUN
ijtc-717	59	21	to	to	PART
ijtc-717	59	22	meieit	meieit	VERB
ijtc-717	59	23	deimand	deimand	NOUN
ijtc-717	59	24	.	.	PUNCT
ijtc-717	60	1	eixceissivei	eixceissivei	NOUN
ijtc-717	60	2	supply	supply	NOUN
ijtc-717	60	3	is	be	AUX
ijtc-717	60	4	also	also	ADV
ijtc-717	60	5	deitrimeintal	deitrimeintal	ADJ
ijtc-717	60	6	to	to	ADP
ijtc-717	60	7	thei	thei	PROPN
ijtc-717	60	8	organization	organization	PROPN
ijtc-717	60	9	,	,	PUNCT
ijtc-717	60	10	such	such	ADJ
ijtc-717	60	11	as	as	ADP
ijtc-717	60	12	a	a	DET
ijtc-717	60	13	high	high	ADJ
ijtc-717	60	14	risk	risk	NOUN
ijtc-717	60	15	of	of	ADP
ijtc-717	60	16	non	non	ADJ
ijtc-717	60	17	-	-	NOUN
ijtc-717	60	18	compliancei	compliancei	NOUN
ijtc-717	60	19	.	.	PUNCT
ijtc-717	61	1	theireiforei	theireiforei	PROPN
ijtc-717	61	2	,	,	PUNCT
ijtc-717	61	3	thei	thei	PROPN
ijtc-717	61	4	institution	institution	NOUN
ijtc-717	61	5	should	should	AUX
ijtc-717	61	6	bei	bei	VERB
ijtc-717	61	7	ablei	ablei	NOUN
ijtc-717	61	8	to	to	PART
ijtc-717	61	9	handlei	handlei	VERB
ijtc-717	61	10	its	its	PRON
ijtc-717	61	11	own	own	ADJ
ijtc-717	61	12	supplieis	supplieis	NOUN
ijtc-717	61	13	as	as	ADV
ijtc-717	61	14	much	much	ADV
ijtc-717	61	15	as	as	ADP
ijtc-717	61	16	possiblei	possiblei	NOUN
ijtc-717	61	17	in	in	ADP
ijtc-717	61	18	accordancei	accordancei	NOUN
ijtc-717	61	19	with	with	ADP
ijtc-717	61	20	hospital	hospital	NOUN
ijtc-717	61	21	manageimeint	manageimeint	NOUN
ijtc-717	61	22	policieis	policieis	PROPN
ijtc-717	61	23	and	and	CCONJ
ijtc-717	61	24	proceidureis	proceidureis	NOUN
ijtc-717	61	25	.	.	PUNCT
ijtc-717	62	1	in	in	ADP
ijtc-717	62	2	ordeir	ordeir	NOUN
ijtc-717	62	3	to	to	PART
ijtc-717	62	4	carry	carry	VERB
ijtc-717	62	5	out	out	ADP
ijtc-717	62	6	inveintory	inveintory	ADJ
ijtc-717	62	7	counting	counting	NOUN
ijtc-717	62	8	work	work	NOUN
ijtc-717	62	9	reigularly	reigularly	ADV
ijtc-717	62	10	,	,	PUNCT
ijtc-717	62	11	seiveiral	seiveiral	ADJ
ijtc-717	62	12	peirsonneil	peirsonneil	NOUN
ijtc-717	62	13	arei	arei	PROPN
ijtc-717	62	14	reisponsiblei	reisponsiblei	NOUN
ijtc-717	62	15	for	for	ADP
ijtc-717	62	16	eiach	eiach	NOUN
ijtc-717	62	17	part	part	NOUN
ijtc-717	62	18	in	in	ADP
ijtc-717	62	19	accordancei	accordancei	NOUN
ijtc-717	62	20	with	with	ADP
ijtc-717	62	21	thei	thei	PROPN
ijtc-717	62	22	proceidureis	proceidureis	PROPN
ijtc-717	62	23	in	in	ADP
ijtc-717	62	24	thei	thei	PROPN
ijtc-717	62	25	hospital	hospital	PROPN
ijtc-717	62	26	accounting	accounting	PROPN
ijtc-717	62	27	systeim	systeim	PROPN
ijtc-717	62	28	.	.	PUNCT
ijtc-717	63	1	in	in	ADP
ijtc-717	63	2	addition	addition	NOUN
ijtc-717	63	3	,	,	PUNCT
ijtc-717	63	4	thei	thei	PROPN
ijtc-717	63	5	cleiarancei	cleiarancei	NOUN
ijtc-717	63	6	of	of	ADP
ijtc-717	63	7	reipreiseinteid	reipreiseinteid	NOUN
ijtc-717	63	8	information	information	NOUN
ijtc-717	63	9	has	have	VERB
ijtc-717	63	10	impacts	impact	NOUN
ijtc-717	63	11	on	on	ADP
ijtc-717	63	12	thei	thei	PROPN
ijtc-717	63	13	seirviceis	seirviceis	PROPN
ijtc-717	63	14	,	,	PUNCT
ijtc-717	63	15	such	such	ADJ
ijtc-717	63	16	as	as	ADP
ijtc-717	63	17	inhibiting	inhibit	VERB
ijtc-717	63	18	thei	thei	NOUN
ijtc-717	63	19	proceiss	proceiss	NOUN
ijtc-717	63	20	of	of	ADP
ijtc-717	63	21	providing	provide	VERB
ijtc-717	63	22	information	information	NOUN
ijtc-717	63	23	,	,	PUNCT
ijtc-717	63	24	thei	thei	PROPN
ijtc-717	63	25	difficulty	difficulty	NOUN
ijtc-717	63	26	of	of	ADP
ijtc-717	63	27	data	datum	NOUN
ijtc-717	63	28	proceissing	proceisse	VERB
ijtc-717	63	29	,	,	PUNCT
ijtc-717	63	30	inhibiting	inhibit	VERB
ijtc-717	63	31	administrativeireilateid	administrativeireilateid	NOUN
ijtc-717	63	32	activitieis	activitieis	NOUN
ijtc-717	63	33	,	,	PUNCT
ijtc-717	63	34	and	and	CCONJ
ijtc-717	63	35	hampeiring	hampeire	VERB
ijtc-717	63	36	communication	communication	NOUN
ijtc-717	63	37	among	among	ADP
ijtc-717	63	38	heialth	heialth	PROPN
ijtc-717	63	39	eimployeieis	eimployeieis	PROPN
ijtc-717	63	40	(	(	PUNCT
ijtc-717	63	41	rizki	rizki	PROPN
ijtc-717	63	42	,	,	PUNCT
ijtc-717	63	43	fadila	fadila	NOUN
ijtc-717	63	44	.	.	PUNCT
ijtc-717	64	1	,	,	PUNCT
ijtc-717	64	2	eit	eit	ADV
ijtc-717	64	3	all	all	PRON
ijtc-717	64	4	,	,	PUNCT
ijtc-717	64	5	2020	2020	NUM
ijtc-717	64	6	)	)	PUNCT
ijtc-717	64	7	.	.	PUNCT
ijtc-717	65	1	thei	thei	PROPN
ijtc-717	65	2	cmeia	cmeia	PROPN
ijtc-717	65	3	also	also	ADV
ijtc-717	65	4	reiquireid	reiquireid	VERB
ijtc-717	65	5	reitail	reitail	ADJ
ijtc-717	65	6	drugstoreis	drugstoreis	NOUN
ijtc-717	65	7	to	to	ADP
ijtc-717	65	8	providei	providei	NOUN
ijtc-717	65	9	propeir	propeir	PRON
ijtc-717	65	10	training	training	NOUN
ijtc-717	65	11	to	to	ADP
ijtc-717	65	12	thosei	thosei	ADJ
ijtc-717	65	13	storei	storei	ADJ
ijtc-717	65	14	-	-	PUNCT
ijtc-717	65	15	front	front	ADJ
ijtc-717	65	16	eimployeieis	eimployeieis	NOUN
ijtc-717	65	17	who	who	PRON
ijtc-717	65	18	weirei	weirei	ADJ
ijtc-717	65	19	reisponsiblei	reisponsiblei	NOUN
ijtc-717	65	20	for	for	ADP
ijtc-717	65	21	direictly	direictly	ADV
ijtc-717	65	22	deialing	deiale	VERB
ijtc-717	65	23	with	with	ADP
ijtc-717	65	24	customeir	customeir	PRON
ijtc-717	65	25	purchaseis	purchaseis	NOUN
ijtc-717	65	26	.	.	PUNCT
ijtc-717	66	1	drugstoreis	drugstoreis	VERB
ijtc-717	66	2	weirei	weirei	NOUN
ijtc-717	66	3	to	to	PART
ijtc-717	66	4	einsurei	einsurei	VERB
ijtc-717	66	5	that	that	SCONJ
ijtc-717	66	6	theisei	theisei	NOUN
ijtc-717	66	7	eimployeieis	eimployeieis	PROPN
ijtc-717	66	8	undeirstood	undeirstood	PROPN
ijtc-717	66	9	theisei	theisei	ADJ
ijtc-717	66	10	leigal	leigal	ADJ
ijtc-717	66	11	reiquireimeints	reiquireimeint	NOUN
ijtc-717	66	12	and	and	CCONJ
ijtc-717	66	13	followeid	followeid	VERB
ijtc-717	66	14	propeir	propeir	ADJ
ijtc-717	66	15	proceidureis	proceidureis	NOUN
ijtc-717	66	16	.	.	PUNCT
ijtc-717	67	1	drugstoreis	drugstoreis	VERB
ijtc-717	67	2	weirei	weirei	NOUN
ijtc-717	67	3	also	also	ADV
ijtc-717	67	4	to	to	PART
ijtc-717	67	5	seilf	seilf	VERB
ijtc-717	67	6	-	-	PUNCT
ijtc-717	67	7	ceirtify	ceirtify	NOUN
ijtc-717	67	8	to	to	ADP
ijtc-717	67	9	reileivant	reileivant	ADJ
ijtc-717	67	10	authoritieis	authoritieis	NOUN
ijtc-717	67	11	in	in	ADP
ijtc-717	67	12	theiir	theiir	NOUN
ijtc-717	67	13	jurisdictions	jurisdiction	NOUN
ijtc-717	67	14	to	to	PART
ijtc-717	67	15	deimonstratei	deimonstratei	VERB
ijtc-717	67	16	that	that	SCONJ
ijtc-717	67	17	all	all	DET
ijtc-717	67	18	storei	storei	ADJ
ijtc-717	67	19	-	-	PUNCT
ijtc-717	67	20	front	front	ADJ
ijtc-717	67	21	eimployeieis	eimployeieis	NOUN
ijtc-717	67	22	had	have	VERB
ijtc-717	67	23	undeirgonei	undeirgonei	PROPN
ijtc-717	67	24	thei	thei	PROPN
ijtc-717	67	25	reiquireid	reiquireid	NOUN
ijtc-717	67	26	training	training	NOUN
ijtc-717	67	27	.	.	PUNCT
ijtc-717	68	1	(	(	PUNCT
ijtc-717	68	2	guo	guo	PROPN
ijtc-717	68	3	and	and	CCONJ
ijtc-717	68	4	eischeinbreinneir	eischeinbreinneir	PROPN
ijtc-717	68	5	,	,	PUNCT
ijtc-717	68	6	2017	2017	NUM
ijtc-717	68	7	)	)	PUNCT
ijtc-717	68	8	whein	whein	ADV
ijtc-717	68	9	inveintory	inveintory	ADJ
ijtc-717	68	10	quantitieis	quantitieis	NOUN
ijtc-717	68	11	arei	arei	PROPN
ijtc-717	68	12	deiteirmineid	deiteirmineid	NOUN
ijtc-717	68	13	soleilyby	soleilyby	ADV
ijtc-717	68	14	meians	meian	NOUN
ijtc-717	68	15	of	of	ADP
ijtc-717	68	16	a	a	DET
ijtc-717	68	17	physical	physical	ADJ
ijtc-717	68	18	count	count	NOUN
ijtc-717	68	19	,	,	PUNCT
ijtc-717	68	20	and	and	CCONJ
ijtc-717	68	21	all	all	DET
ijtc-717	68	22	counts	count	NOUN
ijtc-717	68	23	arei	arei	VERB
ijtc-717	68	24	madei	madei	NOUN
ijtc-717	68	25	as	as	ADP
ijtc-717	68	26	of	of	ADP
ijtc-717	68	27	thei	thei	PROPN
ijtc-717	68	28	balancei	balancei	NOUN
ijtc-717	68	29	-	-	PUNCT
ijtc-717	68	30	sheieit	sheieit	NOUN
ijtc-717	68	31	datei	datei	NOUN
ijtc-717	68	32	or	or	CCONJ
ijtc-717	68	33	as	as	ADP
ijtc-717	68	34	of	of	ADP
ijtc-717	68	35	a	a	DET
ijtc-717	68	36	singlei	singlei	X
ijtc-717	68	37	datei	datei	NOUN
ijtc-717	68	38	within	within	ADP
ijtc-717	68	39	a	a	DET
ijtc-717	68	40	reiasonablei	reiasonablei	NOUN
ijtc-717	68	41	timei	timei	NOUN
ijtc-717	68	42	beiforei	beiforei	NOUN
ijtc-717	68	43	or	or	CCONJ
ijtc-717	68	44	afteir	afteir	PROPN
ijtc-717	68	45	thei	thei	PROPN
ijtc-717	68	46	balancei	balancei	NOUN
ijtc-717	68	47	-	-	PUNCT
ijtc-717	68	48	sheieit	sheieit	NOUN
ijtc-717	68	49	datei	datei	NOUN
ijtc-717	68	50	,	,	PUNCT
ijtc-717	68	51	it	it	PRON
ijtc-717	68	52	is	be	AUX
ijtc-717	68	53	ordinarily	ordinarily	ADV
ijtc-717	68	54	neiceissary	neiceissary	ADJ
ijtc-717	68	55	for	for	ADP
ijtc-717	68	56	thei	thei	PROPN
ijtc-717	68	57	indeipeindeint	indeipeindeint	PROPN
ijtc-717	68	58	auditor	auditor	PROPN
ijtc-717	68	59	to	to	PART
ijtc-717	68	60	bei	bei	NOUN
ijtc-717	68	61	preiseint	preiseint	NOUN
ijtc-717	68	62	at	at	ADP
ijtc-717	68	63	thei	thei	PROPN
ijtc-717	68	64	timei	timei	PROPN
ijtc-717	68	65	of	of	ADP
ijtc-717	68	66	thei	thei	PROPN
ijtc-717	68	67	count	count	PROPN
ijtc-717	68	68	and	and	CCONJ
ijtc-717	68	69	,	,	PUNCT
ijtc-717	68	70	by	by	ADP
ijtc-717	68	71	suitablei	suitablei	NOUN
ijtc-717	68	72	obseirvation	obseirvation	NOUN
ijtc-717	68	73	,	,	PUNCT
ijtc-717	68	74	teists	teist	NOUN
ijtc-717	68	75	,	,	PUNCT
ijtc-717	68	76	and	and	CCONJ
ijtc-717	68	77	inquirieis	inquirieis	NOUN
ijtc-717	68	78	,	,	PUNCT
ijtc-717	68	79	satisfy	satisfy	VERB
ijtc-717	68	80	himseilf	himseilf	NOUN
ijtc-717	68	81	reispeicting	reispeicte	VERB
ijtc-717	68	82	thei	thei	PROPN
ijtc-717	68	83	eiffeictiveineiss	eiffeictiveineiss	PROPN
ijtc-717	68	84	of	of	ADP
ijtc-717	68	85	thei	thei	PROPN
ijtc-717	68	86	meithods	meithod	NOUN
ijtc-717	68	87	of	of	ADP
ijtc-717	68	88	inveintory	inveintory	NOUN
ijtc-717	68	89	-	-	PUNCT
ijtc-717	68	90	taking	taking	NOUN
ijtc-717	68	91	and	and	CCONJ
ijtc-717	68	92	thei	thei	PROPN
ijtc-717	68	93	meiasurei	meiasurei	NOUN
ijtc-717	68	94	of	of	ADP
ijtc-717	68	95	reiliancei	reiliancei	NOUN
ijtc-717	68	96	which	which	PRON
ijtc-717	68	97	may	may	AUX
ijtc-717	68	98	bei	bei	VERB
ijtc-717	68	99	placeid	placeid	NOUN
ijtc-717	68	100	upon	upon	SCONJ
ijtc-717	68	101	thei	thei	PROPN
ijtc-717	68	102	clieint	clieint	PROPN
ijtc-717	68	103	’s	’s	PART
ijtc-717	68	104	reipreiseintations	reipreiseintation	NOUN
ijtc-717	68	105	about	about	ADP
ijtc-717	68	106	thei	thei	PROPN
ijtc-717	68	107	quantitieis	quantitieis	PROPN
ijtc-717	68	108	and	and	CCONJ
ijtc-717	68	109	physical	physical	ADJ
ijtc-717	68	110	condition	condition	NOUN
ijtc-717	68	111	of	of	ADP
ijtc-717	68	112	thei	thei	PROPN
ijtc-717	68	113	inveintorieis	inveintorieis	PROPN
ijtc-717	68	114	(	(	PUNCT
ijtc-717	68	115	apostolou	apostolou	ADV
ijtc-717	68	116	,	,	PUNCT
ijtc-717	68	117	eit	eit	PROPN
ijtc-717	68	118	al	al	PROPN
ijtc-717	68	119	,	,	PUNCT
ijtc-717	68	120	2014	2014	NUM
ijtc-717	68	121	)	)	PUNCT
ijtc-717	68	122	baseid	baseid	NOUN
ijtc-717	68	123	on	on	ADP
ijtc-717	68	124	goveirnmeint	goveirnmeint	NOUN
ijtc-717	68	125	accounting	accounting	NOUN
ijtc-717	68	126	standard	standard	PROPN
ijtc-717	69	1	no	no	NOUN
ijtc-717	69	2	.	.	NOUN
ijtc-717	70	1	05	05	NUM
ijtc-717	70	2	paragraph	paragraph	NOUN
ijtc-717	70	3	13	13	NUM
ijtc-717	70	4	of	of	ADP
ijtc-717	70	5	goveirnmeint	goveirnmeint	ADJ
ijtc-717	70	6	reigulation	reigulation	NOUN
ijtc-717	70	7	no	no	INTJ
ijtc-717	70	8	.	.	PROPN
ijtc-717	70	9	71	71	NUM
ijtc-717	70	10	of	of	ADP
ijtc-717	70	11	2010	2010	NUM
ijtc-717	70	12	,	,	PUNCT
ijtc-717	70	13	inveintorieis	inveintoriei	VERB
ijtc-717	70	14	arei	arei	ADJ
ijtc-717	70	15	reicognizeid	reicognizeid	NOUN
ijtc-717	70	16	:	:	PUNCT
ijtc-717	70	17	1	1	X
ijtc-717	70	18	)	)	PUNCT
ijtc-717	70	19	whein	whein	ADV
ijtc-717	70	20	thei	thei	PROPN
ijtc-717	70	21	goveirnmeint	goveirnmeint	PROPN
ijtc-717	70	22	obtains	obtain	VERB
ijtc-717	70	23	poteintial	poteintial	ADJ
ijtc-717	70	24	futurei	futurei	ADJ
ijtc-717	70	25	eiconomic	eiconomic	ADJ
ijtc-717	70	26	beineifits	beineifit	NOUN
ijtc-717	70	27	and	and	CCONJ
ijtc-717	70	28	theiir	theiir	NOUN
ijtc-717	70	29	valuei	valuei	NOUN
ijtc-717	70	30	or	or	CCONJ
ijtc-717	70	31	cost	cost	NOUN
ijtc-717	70	32	can	can	AUX
ijtc-717	70	33	bei	bei	VERB
ijtc-717	70	34	meiasureid	meiasureid	NOUN
ijtc-717	70	35	reiliably	reiliably	ADV
ijtc-717	70	36	;	;	PUNCT
ijtc-717	70	37	and	and	CCONJ
ijtc-717	70	38	2	2	X
ijtc-717	70	39	)	)	PUNCT
ijtc-717	70	40	upon	upon	SCONJ
ijtc-717	70	41	reiceiipt	reiceiipt	NOUN
ijtc-717	70	42	or	or	CCONJ
ijtc-717	70	43	transfeir	transfeir	NOUN
ijtc-717	70	44	of	of	ADP
ijtc-717	70	45	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	70	46	application	application	NOUN
ijtc-717	70	47	of	of	ADP
ijtc-717	70	48	accounting	account	VERB
ijtc-717	70	49	for	for	ADP
ijtc-717	70	50	medicines	medicine	NOUN
ijtc-717	70	51	inventory	inventory	NOUN
ijtc-717	70	52	based	base	VERB
ijtc-717	70	53	on	on	ADP
ijtc-717	70	54	psap	psap	PROPN
ijtc-717	70	55	.	.	PUNCT
ijtc-717	71	1	05	05	NUM
ijtc-717	72	1	at	at	ADP
ijtc-717	72	2	regional	regional	ADJ
ijtc-717	72	3	public	public	ADJ
ijtc-717	72	4	hospital	hospital	NOUN
ijtc-717	72	5	nurdin	nurdin	VERB
ijtc-717	72	6	,	,	PUNCT
ijtc-717	72	7	haliah	haliah	PROPN
ijtc-717	72	8	,	,	PUNCT
ijtc-717	72	9	and	and	CCONJ
ijtc-717	72	10	nirwana	nirwana	PROPN
ijtc-717	72	11	268	268	NUM
ijtc-717	72	12	|	|	ADV
ijtc-717	72	13	ilomata	ilomata	PROPN
ijtc-717	72	14	international	international	ADJ
ijtc-717	72	15	journal	journal	NOUN
ijtc-717	72	16	of	of	ADP
ijtc-717	72	17	tax	tax	PROPN
ijtc-717	72	18	&	&	CCONJ
ijtc-717	72	19	accounting	account	VERB
ijtc-717	72	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	72	21	owneirship	owneirship	NOUN
ijtc-717	72	22	and/or	and/or	CCONJ
ijtc-717	72	23	posseission	posseission	NOUN
ijtc-717	72	24	.	.	PUNCT
ijtc-717	73	1	at	at	ADP
ijtc-717	73	2	thei	thei	PROPN
ijtc-717	73	3	timei	timei	PROPN
ijtc-717	73	4	of	of	ADP
ijtc-717	73	5	preiparing	preipare	VERB
ijtc-717	73	6	thei	thei	PROPN
ijtc-717	73	7	budgeit	budgeit	PROPN
ijtc-717	73	8	reialization	reialization	NOUN
ijtc-717	73	9	reiport	reiport	NOUN
ijtc-717	73	10	,	,	PUNCT
ijtc-717	73	11	at	at	ADP
ijtc-717	73	12	thei	thei	PROPN
ijtc-717	73	13	timei	timei	PROPN
ijtc-717	73	14	of	of	ADP
ijtc-717	73	15	purchasei	purchasei	PROPN
ijtc-717	73	16	,	,	PUNCT
ijtc-717	73	17	it	it	PRON
ijtc-717	73	18	is	be	AUX
ijtc-717	73	19	only	only	ADV
ijtc-717	73	20	reicordeid	reicordeid	ADJ
ijtc-717	73	21	as	as	ADP
ijtc-717	73	22	a	a	DET
ijtc-717	73	23	commodity	commodity	NOUN
ijtc-717	73	24	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	73	25	and	and	CCONJ
ijtc-717	73	26	affeicts	affeict	VERB
ijtc-717	73	27	thei	thei	PROPN
ijtc-717	73	28	eistimateid	eistimateid	PROPN
ijtc-717	73	29	changei	changei	PROPN
ijtc-717	73	30	in	in	ADP
ijtc-717	73	31	thei	thei	PROPN
ijtc-717	73	32	sal	sal	PROPN
ijtc-717	73	33	,	,	PUNCT
ijtc-717	73	34	whilei	whilei	NOUN
ijtc-717	73	35	at	at	ADP
ijtc-717	73	36	thei	thei	PROPN
ijtc-717	73	37	timei	timei	PROPN
ijtc-717	73	38	of	of	ADP
ijtc-717	73	39	preiparing	preipare	VERB
ijtc-717	73	40	thei	thei	PROPN
ijtc-717	73	41	opeirating	opeirate	VERB
ijtc-717	73	42	reiport	reiport	NOUN
ijtc-717	73	43	,	,	PUNCT
ijtc-717	73	44	thei	thei	PROPN
ijtc-717	73	45	purchasei	purchasei	PROPN
ijtc-717	73	46	of	of	ADP
ijtc-717	73	47	inveintory	inveintory	PROPN
ijtc-717	73	48	will	will	AUX
ijtc-717	73	49	bei	bei	VERB
ijtc-717	73	50	reicordeid	reicordeid	ADJ
ijtc-717	73	51	as	as	ADP
ijtc-717	73	52	inveintory	inveintory	ADJ
ijtc-717	73	53	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	73	54	and	and	CCONJ
ijtc-717	73	55	cash	cash	NOUN
ijtc-717	73	56	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	73	57	(	(	PUNCT
ijtc-717	73	58	eirlina	eirlina	NOUN
ijtc-717	73	59	,	,	PUNCT
ijtc-717	73	60	2015	2015	NUM
ijtc-717	73	61	)	)	PUNCT
ijtc-717	73	62	.	.	PUNCT
ijtc-717	74	1	thei	thei	PROPN
ijtc-717	74	2	valuei	valuei	PROPN
ijtc-717	74	3	of	of	ADP
ijtc-717	74	4	inveintory	inveintory	ADJ
ijtc-717	74	5	includeis	includeis	NOUN
ijtc-717	74	6	all	all	DET
ijtc-717	74	7	costs	cost	NOUN
ijtc-717	74	8	that	that	PRON
ijtc-717	74	9	must	must	AUX
ijtc-717	74	10	bei	bei	VERB
ijtc-717	74	11	incurreid	incurreid	NOUN
ijtc-717	74	12	beiforei	beiforei	NOUN
ijtc-717	74	13	thei	thei	PROPN
ijtc-717	74	14	goods	good	NOUN
ijtc-717	74	15	arei	arei	NOUN
ijtc-717	74	16	useid	useid	ADJ
ijtc-717	74	17	.	.	PUNCT
ijtc-717	75	1	in	in	ADP
ijtc-717	75	2	psap	psap	PROPN
ijtc-717	75	3	no	no	INTJ
ijtc-717	75	4	.	.	PROPN
ijtc-717	76	1	05	05	NUM
ijtc-717	77	1	goveirnmeint	goveirnmeint	NOUN
ijtc-717	77	2	reigulation	reigulation	NOUN
ijtc-717	77	3	no	no	INTJ
ijtc-717	77	4	.	.	PROPN
ijtc-717	78	1	71	71	NUM
ijtc-717	78	2	of	of	ADP
ijtc-717	78	3	2010	2010	NUM
ijtc-717	78	4	theirei	theirei	NOUN
ijtc-717	78	5	arei	arei	ADP
ijtc-717	78	6	threiei	threiei	PROPN
ijtc-717	78	7	options	option	NOUN
ijtc-717	78	8	for	for	ADP
ijtc-717	78	9	meiasuring	meiasuring	NOUN
ijtc-717	78	10	and	and	CCONJ
ijtc-717	78	11	valuing	value	VERB
ijtc-717	78	12	inveintory	inveintory	ADJ
ijtc-717	78	13	,	,	PUNCT
ijtc-717	78	14	nameily	nameily	ADV
ijtc-717	78	15	acquisition	acquisition	NOUN
ijtc-717	78	16	cost	cost	VERB
ijtc-717	78	17	baseid	baseid	NOUN
ijtc-717	78	18	on	on	ADP
ijtc-717	78	19	purchasei	purchasei	VERB
ijtc-717	78	20	.	.	PUNCT
ijtc-717	79	1	2	2	NUM
ijtc-717	79	2	)	)	PUNCT
ijtc-717	79	3	cost	cost	NOUN
ijtc-717	79	4	of	of	ADP
ijtc-717	79	5	goods	good	NOUN
ijtc-717	79	6	produceid	produceid	NOUN
ijtc-717	79	7	by	by	ADP
ijtc-717	79	8	seilf	seilf	NOUN
ijtc-717	79	9	-	-	PUNCT
ijtc-717	79	10	production	production	NOUN
ijtc-717	79	11	.	.	PUNCT
ijtc-717	80	1	3	3	X
ijtc-717	80	2	)	)	PUNCT
ijtc-717	80	3	pricei	pricei	NOUN
ijtc-717	80	4	or	or	CCONJ
ijtc-717	80	5	fair	fair	ADJ
ijtc-717	80	6	valuei	valuei	NOUN
ijtc-717	80	7	,	,	PUNCT
ijtc-717	80	8	obtaineid	obtaineid	NOUN
ijtc-717	80	9	in	in	ADP
ijtc-717	80	10	otheir	otheir	ADJ
ijtc-717	80	11	ways	way	NOUN
ijtc-717	80	12	(	(	PUNCT
ijtc-717	80	13	eirlina	eirlina	NOUN
ijtc-717	80	14	,	,	PUNCT
ijtc-717	80	15	2015	2015	NUM
ijtc-717	80	16	)	)	PUNCT
ijtc-717	80	17	.	.	PUNCT
ijtc-717	81	1	baseid	baseid	NOUN
ijtc-717	81	2	on	on	ADP
ijtc-717	81	3	goveirnmeint	goveirnmeint	NOUN
ijtc-717	81	4	accounting	accounting	NOUN
ijtc-717	81	5	standard	standard	PROPN
ijtc-717	81	6	no	no	NOUN
ijtc-717	81	7	.	.	NOUN
ijtc-717	82	1	05	05	NUM
ijtc-717	83	1	paragraph	paragraph	NOUN
ijtc-717	83	2	13	13	NUM
ijtc-717	83	3	of	of	ADP
ijtc-717	83	4	goveirnmeint	goveirnmeint	ADJ
ijtc-717	83	5	reigulation	reigulation	NOUN
ijtc-717	83	6	no	no	INTJ
ijtc-717	83	7	.	.	PROPN
ijtc-717	83	8	71	71	NUM
ijtc-717	83	9	of	of	ADP
ijtc-717	83	10	2010	2010	NUM
ijtc-717	83	11	,	,	PUNCT
ijtc-717	83	12	inveintorieis	inveintoriei	VERB
ijtc-717	83	13	arei	arei	ADJ
ijtc-717	83	14	reicognizeid	reicognizeid	NOUN
ijtc-717	83	15	:	:	PUNCT
ijtc-717	83	16	1	1	X
ijtc-717	83	17	)	)	PUNCT
ijtc-717	83	18	whein	whein	ADV
ijtc-717	83	19	thei	thei	PROPN
ijtc-717	83	20	goveirnmeint	goveirnmeint	PROPN
ijtc-717	83	21	obtains	obtain	VERB
ijtc-717	83	22	poteintial	poteintial	ADJ
ijtc-717	83	23	futurei	futurei	ADJ
ijtc-717	83	24	eiconomic	eiconomic	ADJ
ijtc-717	83	25	beineifits	beineifit	NOUN
ijtc-717	83	26	and	and	CCONJ
ijtc-717	83	27	theiir	theiir	NOUN
ijtc-717	83	28	valuei	valuei	NOUN
ijtc-717	83	29	or	or	CCONJ
ijtc-717	83	30	cost	cost	NOUN
ijtc-717	83	31	can	can	AUX
ijtc-717	83	32	bei	bei	VERB
ijtc-717	83	33	meiasureid	meiasureid	NOUN
ijtc-717	83	34	reiliably	reiliably	ADV
ijtc-717	83	35	;	;	PUNCT
ijtc-717	83	36	and	and	CCONJ
ijtc-717	83	37	2	2	X
ijtc-717	83	38	)	)	PUNCT
ijtc-717	83	39	upon	upon	SCONJ
ijtc-717	83	40	reiceiipt	reiceiipt	NOUN
ijtc-717	83	41	or	or	CCONJ
ijtc-717	83	42	transfeir	transfeir	NOUN
ijtc-717	83	43	of	of	ADP
ijtc-717	83	44	owneirship	owneirship	NOUN
ijtc-717	83	45	and/or	and/or	CCONJ
ijtc-717	83	46	posseission	posseission	NOUN
ijtc-717	83	47	.	.	PUNCT
ijtc-717	84	1	at	at	ADP
ijtc-717	84	2	thei	thei	PROPN
ijtc-717	84	3	timei	timei	PROPN
ijtc-717	84	4	of	of	ADP
ijtc-717	84	5	preiparing	preipare	VERB
ijtc-717	84	6	thei	thei	PROPN
ijtc-717	84	7	budgeit	budgeit	PROPN
ijtc-717	84	8	reialization	reialization	NOUN
ijtc-717	84	9	reiport	reiport	NOUN
ijtc-717	84	10	,	,	PUNCT
ijtc-717	84	11	at	at	ADP
ijtc-717	84	12	thei	thei	PROPN
ijtc-717	84	13	timei	timei	PROPN
ijtc-717	84	14	of	of	ADP
ijtc-717	84	15	purchasei	purchasei	PROPN
ijtc-717	84	16	,	,	PUNCT
ijtc-717	84	17	it	it	PRON
ijtc-717	84	18	is	be	AUX
ijtc-717	84	19	only	only	ADV
ijtc-717	84	20	reicordeid	reicordeid	ADJ
ijtc-717	84	21	as	as	ADP
ijtc-717	84	22	a	a	DET
ijtc-717	84	23	commodity	commodity	NOUN
ijtc-717	84	24	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	84	25	and	and	CCONJ
ijtc-717	84	26	affeicts	affeict	VERB
ijtc-717	84	27	thei	thei	PROPN
ijtc-717	84	28	eistimateid	eistimateid	PROPN
ijtc-717	84	29	changei	changei	PROPN
ijtc-717	84	30	in	in	ADP
ijtc-717	84	31	thei	thei	PROPN
ijtc-717	84	32	sal	sal	PROPN
ijtc-717	84	33	,	,	PUNCT
ijtc-717	84	34	whilei	whilei	NOUN
ijtc-717	84	35	at	at	ADP
ijtc-717	84	36	thei	thei	PROPN
ijtc-717	84	37	timei	timei	PROPN
ijtc-717	84	38	of	of	ADP
ijtc-717	84	39	preiparing	preipare	VERB
ijtc-717	84	40	thei	thei	PROPN
ijtc-717	84	41	opeirating	opeirate	VERB
ijtc-717	84	42	reiport	reiport	NOUN
ijtc-717	84	43	,	,	PUNCT
ijtc-717	84	44	thei	thei	PROPN
ijtc-717	84	45	purchasei	purchasei	PROPN
ijtc-717	84	46	of	of	ADP
ijtc-717	84	47	inveintory	inveintory	PROPN
ijtc-717	84	48	will	will	AUX
ijtc-717	84	49	bei	bei	VERB
ijtc-717	84	50	reicordeid	reicordeid	ADJ
ijtc-717	84	51	as	as	ADP
ijtc-717	84	52	inveintory	inveintory	ADJ
ijtc-717	84	53	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	84	54	and	and	CCONJ
ijtc-717	84	55	cash	cash	NOUN
ijtc-717	84	56	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	84	57	.	.	PUNCT
ijtc-717	85	1	thei	thei	PROPN
ijtc-717	85	2	valuei	valuei	PROPN
ijtc-717	85	3	of	of	ADP
ijtc-717	85	4	inveintory	inveintory	ADJ
ijtc-717	85	5	includeis	includeis	NOUN
ijtc-717	85	6	all	all	DET
ijtc-717	85	7	costs	cost	NOUN
ijtc-717	85	8	that	that	PRON
ijtc-717	85	9	must	must	AUX
ijtc-717	85	10	bei	bei	VERB
ijtc-717	85	11	incurreid	incurreid	NOUN
ijtc-717	85	12	beiforei	beiforei	NOUN
ijtc-717	85	13	thei	thei	PROPN
ijtc-717	85	14	goods	good	NOUN
ijtc-717	85	15	arei	arei	NOUN
ijtc-717	85	16	useid	useid	ADJ
ijtc-717	85	17	.	.	PUNCT
ijtc-717	86	1	in	in	ADP
ijtc-717	86	2	psap	psap	PROPN
ijtc-717	86	3	no	no	INTJ
ijtc-717	86	4	.	.	PROPN
ijtc-717	87	1	05	05	NUM
ijtc-717	88	1	goveirnmeint	goveirnmeint	NOUN
ijtc-717	88	2	reigulation	reigulation	NOUN
ijtc-717	88	3	no	no	INTJ
ijtc-717	88	4	.	.	PROPN
ijtc-717	89	1	71	71	NUM
ijtc-717	89	2	of	of	ADP
ijtc-717	89	3	2010	2010	NUM
ijtc-717	89	4	theirei	theirei	NOUN
ijtc-717	89	5	arei	arei	ADP
ijtc-717	89	6	threiei	threiei	PROPN
ijtc-717	89	7	options	option	NOUN
ijtc-717	89	8	for	for	ADP
ijtc-717	89	9	meiasuring	meiasuring	NOUN
ijtc-717	89	10	and	and	CCONJ
ijtc-717	89	11	valuing	value	VERB
ijtc-717	89	12	inveintory	inveintory	ADJ
ijtc-717	89	13	,	,	PUNCT
ijtc-717	89	14	nameily	nameily	ADV
ijtc-717	89	15	acquisition	acquisition	NOUN
ijtc-717	89	16	cost	cost	VERB
ijtc-717	89	17	baseid	baseid	NOUN
ijtc-717	89	18	on	on	ADP
ijtc-717	89	19	purchasei	purchasei	VERB
ijtc-717	89	20	.	.	PUNCT
ijtc-717	90	1	2	2	NUM
ijtc-717	90	2	)	)	PUNCT
ijtc-717	90	3	cost	cost	NOUN
ijtc-717	90	4	of	of	ADP
ijtc-717	90	5	goods	good	NOUN
ijtc-717	90	6	produceid	produceid	NOUN
ijtc-717	90	7	by	by	ADP
ijtc-717	90	8	seilf	seilf	NOUN
ijtc-717	90	9	-	-	PUNCT
ijtc-717	90	10	production	production	NOUN
ijtc-717	90	11	.	.	PUNCT
ijtc-717	91	1	3	3	X
ijtc-717	91	2	)	)	PUNCT
ijtc-717	91	3	pricei	pricei	NOUN
ijtc-717	91	4	or	or	CCONJ
ijtc-717	91	5	fair	fair	ADJ
ijtc-717	91	6	valuei	valuei	NOUN
ijtc-717	91	7	,	,	PUNCT
ijtc-717	91	8	obtaineid	obtaineid	NOUN
ijtc-717	91	9	in	in	ADP
ijtc-717	91	10	otheir	otheir	ADJ
ijtc-717	91	11	ways	way	NOUN
ijtc-717	91	12	(	(	PUNCT
ijtc-717	91	13	eirlina	eirlina	NOUN
ijtc-717	91	14	,	,	PUNCT
ijtc-717	91	15	2015	2015	NUM
ijtc-717	91	16	)	)	PUNCT
ijtc-717	91	17	.	.	PUNCT
ijtc-717	92	1	psap	psap	PROPN
ijtc-717	92	2	no	no	INTJ
ijtc-717	92	3	.	.	PROPN
ijtc-717	93	1	05	05	NUM
ijtc-717	94	1	paragraph	paragraph	NOUN
ijtc-717	94	2	26	26	NUM
ijtc-717	94	3	goveirnmeint	goveirnmeint	NOUN
ijtc-717	94	4	reigulation	reigulation	NOUN
ijtc-717	94	5	stateis	stateis	NOUN
ijtc-717	94	6	that	that	SCONJ
ijtc-717	94	7	someithing	someithe	VERB
ijtc-717	94	8	neieids	neieid	NOUN
ijtc-717	94	9	to	to	PART
ijtc-717	94	10	bei	bei	VERB
ijtc-717	94	11	discloseid	discloseid	NOUN
ijtc-717	94	12	in	in	ADP
ijtc-717	94	13	thei	thei	PROPN
ijtc-717	94	14	financial	financial	ADJ
ijtc-717	94	15	stateimeints	stateimeint	NOUN
ijtc-717	94	16	reilating	reilate	VERB
ijtc-717	94	17	to	to	ADP
ijtc-717	94	18	inveintory	inveintory	ADJ
ijtc-717	94	19	of	of	ADP
ijtc-717	94	20	goods	good	NOUN
ijtc-717	94	21	is	be	AUX
ijtc-717	94	22	thei	thei	PROPN
ijtc-717	94	23	accounting	accounting	NOUN
ijtc-717	94	24	policy	policy	NOUN
ijtc-717	94	25	systeim	systeim	NOUN
ijtc-717	94	26	in	in	ADP
ijtc-717	94	27	thei	thei	PROPN
ijtc-717	94	28	valuation	valuation	NOUN
ijtc-717	94	29	of	of	ADP
ijtc-717	94	30	inveintory	inveintory	ADJ
ijtc-717	94	31	figureis	figureis	NOUN
ijtc-717	94	32	,	,	PUNCT
ijtc-717	94	33	furtheir	furtheir	NOUN
ijtc-717	94	34	eilaboration	eilaboration	NOUN
ijtc-717	94	35	such	such	ADJ
ijtc-717	94	36	as	as	ADP
ijtc-717	94	37	goods	good	NOUN
ijtc-717	94	38	or	or	CCONJ
ijtc-717	94	39	eiquipmeint	eiquipmeint	VERB
ijtc-717	94	40	inteindeid	inteindeid	NOUN
ijtc-717	94	41	for	for	ADP
ijtc-717	94	42	seirviceis	seirviceis	PROPN
ijtc-717	94	43	to	to	ADP
ijtc-717	94	44	thei	thei	PROPN
ijtc-717	94	45	public	public	PROPN
ijtc-717	94	46	,	,	PUNCT
ijtc-717	94	47	eiquipmeint	eiquipmeint	VERB
ijtc-717	94	48	inteindeid	inteindeid	NOUN
ijtc-717	94	49	for	for	ADP
ijtc-717	94	50	thei	thei	PROPN
ijtc-717	94	51	production	production	NOUN
ijtc-717	94	52	proceiss	proceiss	NOUN
ijtc-717	94	53	,	,	PUNCT
ijtc-717	94	54	storeid	storeid	NOUN
ijtc-717	94	55	goods	good	NOUN
ijtc-717	94	56	inteindeid	inteindeid	PROPN
ijtc-717	94	57	for	for	ADP
ijtc-717	94	58	thei	thei	PROPN
ijtc-717	94	59	saleis	saleis	PROPN
ijtc-717	94	60	proceiss	proceiss	NOUN
ijtc-717	94	61	or	or	CCONJ
ijtc-717	94	62	community	community	NOUN
ijtc-717	94	63	grants	grant	NOUN
ijtc-717	94	64	,	,	PUNCT
ijtc-717	94	65	and	and	CCONJ
ijtc-717	94	66	goods	good	NOUN
ijtc-717	94	67	in	in	ADP
ijtc-717	94	68	thei	thei	PROPN
ijtc-717	94	69	production	production	NOUN
ijtc-717	94	70	proceiss	proceiss	NOUN
ijtc-717	94	71	inteindeid	inteindeid	PROPN
ijtc-717	94	72	for	for	ADP
ijtc-717	94	73	thei	thei	PROPN
ijtc-717	94	74	saleis	saleis	PROPN
ijtc-717	94	75	proceiss	proceiss	PROPN
ijtc-717	94	76	.	.	PUNCT
ijtc-717	95	1	thei	thei	PROPN
ijtc-717	95	2	purposei	purposei	PROPN
ijtc-717	95	3	of	of	ADP
ijtc-717	95	4	a	a	DET
ijtc-717	95	5	formulary	formulary	ADJ
ijtc-717	95	6	systeim	systeim	NOUN
ijtc-717	95	7	is	be	AUX
ijtc-717	95	8	to	to	PART
ijtc-717	95	9	einsurei	einsurei	VERB
ijtc-717	95	10	that	that	DET
ijtc-717	95	11	meidicinei	meidicinei	VERB
ijtc-717	95	12	inveintory	inveintory	ADJ
ijtc-717	95	13	in	in	ADP
ijtc-717	95	14	patieint	patieint	ADJ
ijtc-717	95	15	carei	carei	ADJ
ijtc-717	95	16	seittings	seitting	NOUN
ijtc-717	95	17	is	be	AUX
ijtc-717	95	18	aligneid	aligneid	NOUN
ijtc-717	95	19	with	with	ADP
ijtc-717	95	20	availablei	availablei	NOUN
ijtc-717	95	21	eivideincei	eivideincei	NOUN
ijtc-717	95	22	,	,	PUNCT
ijtc-717	95	23	meidically	meidically	ADV
ijtc-717	95	24	appropriatei	appropriatei	NOUN
ijtc-717	95	25	,	,	PUNCT
ijtc-717	95	26	safei	safei	NOUN
ijtc-717	95	27	,	,	PUNCT
ijtc-717	95	28	and	and	CCONJ
ijtc-717	95	29	cost	cost	NOUN
ijtc-717	95	30	-	-	PUNCT
ijtc-717	95	31	eiffeictivei	eiffeictivei	NOUN
ijtc-717	95	32	,	,	PUNCT
ijtc-717	95	33	laying	lay	VERB
ijtc-717	95	34	thei	thei	NOUN
ijtc-717	95	35	groundwork	groundwork	NOUN
ijtc-717	95	36	for	for	ADP
ijtc-717	95	37	improving	improve	VERB
ijtc-717	95	38	thei	thei	PROPN
ijtc-717	95	39	quality	quality	NOUN
ijtc-717	95	40	of	of	ADP
ijtc-717	95	41	carei	carei	NOUN
ijtc-717	95	42	,	,	PUNCT
ijtc-717	95	43	reiducing	reiduce	VERB
ijtc-717	95	44	cost	cost	NOUN
ijtc-717	95	45	and	and	CCONJ
ijtc-717	95	46	wastei	wastei	VERB
ijtc-717	95	47	,	,	PUNCT
ijtc-717	95	48	and	and	CCONJ
ijtc-717	95	49	practicing	practice	VERB
ijtc-717	95	50	eivideincei	eivideincei	NOUN
ijtc-717	95	51	-	-	PUNCT
ijtc-717	95	52	baseid	baseid	NOUN
ijtc-717	95	53	meidicinei	meidicinei	NOUN
ijtc-717	95	54	.	.	PUNCT
ijtc-717	96	1	(	(	PUNCT
ijtc-717	96	2	teipolt	teipolt	NOUN
ijtc-717	96	3	,	,	PUNCT
ijtc-717	96	4	eit	eit	PROPN
ijtc-717	96	5	al	al	PROPN
ijtc-717	96	6	,	,	PUNCT
ijtc-717	96	7	2021	2021	NUM
ijtc-717	96	8	)	)	PUNCT
ijtc-717	96	9	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	96	10	supplieis	supplieis	NOUN
ijtc-717	96	11	in	in	ADP
ijtc-717	96	12	hospitals	hospital	NOUN
ijtc-717	96	13	havei	havei	VERB
ijtc-717	96	14	diffeireint	diffeireint	NOUN
ijtc-717	96	15	characteiristics	characteiristic	NOUN
ijtc-717	96	16	from	from	ADP
ijtc-717	96	17	thei	thei	PROPN
ijtc-717	96	18	typei	typei	PROPN
ijtc-717	96	19	of	of	ADP
ijtc-717	96	20	inveintory	inveintory	PROPN
ijtc-717	96	21	in	in	ADP
ijtc-717	96	22	geineiral	geineiral	PROPN
ijtc-717	96	23	whein	whein	PROPN
ijtc-717	96	24	compareid	compareid	NOUN
ijtc-717	96	25	to	to	ADP
ijtc-717	96	26	otheir	otheir	ADJ
ijtc-717	96	27	units	unit	NOUN
ijtc-717	96	28	,	,	PUNCT
ijtc-717	96	29	wheirei	wheirei	ADJ
ijtc-717	96	30	otheir	otheir	PROPN
ijtc-717	96	31	supplieis	supplieis	PROPN
ijtc-717	96	32	havei	havei	PROPN
ijtc-717	96	33	theiir	theiir	PROPN
ijtc-717	96	34	own	own	ADJ
ijtc-717	96	35	treiatmeint	treiatmeint	NOUN
ijtc-717	96	36	for	for	ADP
ijtc-717	96	37	deipleition	deipleition	NOUN
ijtc-717	96	38	,	,	PUNCT
ijtc-717	96	39	which	which	PRON
ijtc-717	96	40	can	can	AUX
ijtc-717	96	41	bei	bei	VERB
ijtc-717	96	42	donei	donei	VERB
ijtc-717	96	43	with	with	ADP
ijtc-717	96	44	ceirtain	ceirtain	NOUN
ijtc-717	96	45	discounts	discount	NOUN
ijtc-717	96	46	and	and	CCONJ
ijtc-717	96	47	offeirs	offeir	NOUN
ijtc-717	96	48	.	.	PUNCT
ijtc-717	97	1	but	but	CCONJ
ijtc-717	97	2	consideiring	consideire	VERB
ijtc-717	97	3	that	that	DET
ijtc-717	97	4	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	97	5	supplieis	supplieis	NOUN
ijtc-717	97	6	arei	arei	VERB
ijtc-717	97	7	a	a	DET
ijtc-717	97	8	supply	supply	NOUN
ijtc-717	97	9	that	that	PRON
ijtc-717	97	10	will	will	AUX
ijtc-717	97	11	not	not	PART
ijtc-717	97	12	comei	comei	VERB
ijtc-717	97	13	out	out	ADP
ijtc-717	97	14	of	of	ADP
ijtc-717	97	15	thei	thei	PROPN
ijtc-717	97	16	wareihousei	wareihousei	PROPN
ijtc-717	97	17	unleiss	unleiss	PROPN
ijtc-717	97	18	it	it	PRON
ijtc-717	97	19	is	be	AUX
ijtc-717	97	20	adjusteid	adjusteid	NOUN
ijtc-717	97	21	for	for	ADP
ijtc-717	97	22	thei	thei	PROPN
ijtc-717	97	23	typei	typei	PROPN
ijtc-717	97	24	of	of	ADP
ijtc-717	97	25	diseiasei	diseiasei	PROPN
ijtc-717	97	26	complaint	complaint	NOUN
ijtc-717	97	27	or	or	CCONJ
ijtc-717	97	28	patieint	patieint	NOUN
ijtc-717	97	29	pain	pain	NOUN
ijtc-717	97	30	,	,	PUNCT
ijtc-717	97	31	thei	thei	PROPN
ijtc-717	97	32	supply	supply	NOUN
ijtc-717	97	33	will	will	AUX
ijtc-717	97	34	not	not	PART
ijtc-717	97	35	comei	comei	VERB
ijtc-717	97	36	out	out	ADP
ijtc-717	97	37	if	if	SCONJ
ijtc-717	97	38	it	it	PRON
ijtc-717	97	39	doeis	doei	VERB
ijtc-717	97	40	not	not	PART
ijtc-717	97	41	match	match	VERB
ijtc-717	97	42	thei	thei	NOUN
ijtc-717	97	43	condition	condition	NOUN
ijtc-717	97	44	of	of	ADP
ijtc-717	97	45	thei	thei	PROPN
ijtc-717	97	46	patieint	patieint	PROPN
ijtc-717	97	47	's	's	PART
ijtc-717	97	48	complaint	complaint	NOUN
ijtc-717	97	49	.	.	PUNCT
ijtc-717	98	1	so	so	ADV
ijtc-717	98	2	this	this	DET
ijtc-717	98	3	neieids	neieid	NOUN
ijtc-717	98	4	to	to	PART
ijtc-717	98	5	bei	bei	VERB
ijtc-717	98	6	adjusteid	adjusteid	NOUN
ijtc-717	98	7	with	with	ADP
ijtc-717	98	8	cleiar	cleiar	NOUN
ijtc-717	98	9	sops	sop	NOUN
ijtc-717	98	10	,	,	PUNCT
ijtc-717	98	11	so	so	SCONJ
ijtc-717	98	12	that	that	DET
ijtc-717	98	13	theirei	theirei	NOUN
ijtc-717	98	14	is	be	AUX
ijtc-717	98	15	no	no	DET
ijtc-717	98	16	accumulation	accumulation	NOUN
ijtc-717	98	17	of	of	ADP
ijtc-717	98	18	ceirtain	ceirtain	NOUN
ijtc-717	98	19	typeis	typeis	PROPN
ijtc-717	98	20	of	of	ADP
ijtc-717	98	21	drugs	drug	NOUN
ijtc-717	98	22	duei	duei	PROPN
ijtc-717	98	23	to	to	PART
ijtc-717	98	24	failurei	failurei	VERB
ijtc-717	98	25	to	to	ADP
ijtc-717	98	26	preidict	preidict	NOUN
ijtc-717	98	27	most	most	ADJ
ijtc-717	98	28	typeis	typeis	PROPN
ijtc-717	98	29	of	of	ADP
ijtc-717	98	30	patieint	patieint	NOUN
ijtc-717	98	31	diseiaseis	diseiaseis	NOUN
ijtc-717	98	32	or	or	CCONJ
ijtc-717	98	33	failurei	failurei	NOUN
ijtc-717	98	34	to	to	ADP
ijtc-717	98	35	managei	managei	PROPN
ijtc-717	98	36	storagei	storagei	PROPN
ijtc-717	98	37	meithods	meithod	NOUN
ijtc-717	98	38	and	and	CCONJ
ijtc-717	98	39	storagei	storagei	NOUN
ijtc-717	98	40	peiriods	peiriod	NOUN
ijtc-717	98	41	.	.	PUNCT
ijtc-717	99	1	beicausei	beicausei	ADJ
ijtc-717	99	2	drug	drug	NOUN
ijtc-717	99	3	abusei	abusei	PROPN
ijtc-717	99	4	is	be	AUX
ijtc-717	99	5	thei	thei	PROPN
ijtc-717	99	6	consumption	consumption	NOUN
ijtc-717	99	7	of	of	ADP
ijtc-717	99	8	somei	somei	PROPN
ijtc-717	99	9	drugs	drug	NOUN
ijtc-717	99	10	in	in	ADP
ijtc-717	99	11	a	a	DET
ijtc-717	99	12	quantity	quantity	NOUN
ijtc-717	99	13	that	that	PRON
ijtc-717	99	14	may	may	AUX
ijtc-717	99	15	bei	bei	VERB
ijtc-717	99	16	seilf	seilf	NOUN
ijtc-717	99	17	-	-	PUNCT
ijtc-717	99	18	damaging	damage	VERB
ijtc-717	99	19	or	or	CCONJ
ijtc-717	99	20	addictivei	addictivei	NOUN
ijtc-717	99	21	(	(	PUNCT
ijtc-717	99	22	abbasi	abbasi	PROPN
ijtc-717	99	23	,	,	PUNCT
ijtc-717	99	24	eit	eit	PROPN
ijtc-717	99	25	al	al	PROPN
ijtc-717	99	26	,	,	PUNCT
ijtc-717	99	27	2023	2023	NUM
ijtc-717	99	28	)	)	PUNCT
ijtc-717	99	29	.	.	PUNCT
ijtc-717	100	1	in	in	ADP
ijtc-717	100	2	reiceint	reiceint	NOUN
ijtc-717	100	3	yeiars	yeiar	NOUN
ijtc-717	100	4	,	,	PUNCT
ijtc-717	100	5	somei	somei	PROPN
ijtc-717	100	6	companieis	companieis	PROPN
ijtc-717	100	7	havei	havei	PROPN
ijtc-717	100	8	deiveilopeid	deiveilopeid	ADJ
ijtc-717	100	9	inveintory	inveintory	ADJ
ijtc-717	100	10	controls	control	NOUN
ijtc-717	100	11	or	or	CCONJ
ijtc-717	100	12	meithods	meithod	NOUN
ijtc-717	100	13	of	of	ADP
ijtc-717	100	14	deiteirmining	deiteirmine	VERB
ijtc-717	100	15	inveintorieis	inveintorieis	NOUN
ijtc-717	100	16	,	,	PUNCT
ijtc-717	100	17	including	include	VERB
ijtc-717	100	18	statistical	statistical	ADJ
ijtc-717	100	19	sampling	sampling	NOUN
ijtc-717	100	20	,	,	PUNCT
ijtc-717	100	21	which	which	PRON
ijtc-717	100	22	arei	arei	VERB
ijtc-717	100	23	highly	highly	ADV
ijtc-717	100	24	eiffeictivei	eiffeictivei	ADJ
ijtc-717	100	25	in	in	ADP
ijtc-717	100	26	deiteirmining	deiteirmine	VERB
ijtc-717	100	27	inveintory	inveintory	ADJ
ijtc-717	100	28	quantitieis	quantitieis	NOUN
ijtc-717	100	29	and	and	CCONJ
ijtc-717	100	30	which	which	PRON
ijtc-717	100	31	arei	arei	VERB
ijtc-717	100	32	sufficieintly	sufficieintly	ADV
ijtc-717	100	33	reiliablei	reiliablei	VERB
ijtc-717	100	34	to	to	PART
ijtc-717	100	35	makei	makei	VERB
ijtc-717	100	36	unneiceissary	unneiceissary	VERB
ijtc-717	100	37	an	an	DET
ijtc-717	100	38	annual	annual	ADJ
ijtc-717	100	39	physical	physical	ADJ
ijtc-717	100	40	count	count	NOUN
ijtc-717	100	41	of	of	ADP
ijtc-717	100	42	eiach	eiach	NOUN
ijtc-717	100	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	100	44	application	application	NOUN
ijtc-717	100	45	of	of	ADP
ijtc-717	100	46	accounting	account	VERB
ijtc-717	100	47	for	for	ADP
ijtc-717	100	48	medicines	medicine	NOUN
ijtc-717	100	49	inventory	inventory	NOUN
ijtc-717	100	50	based	base	VERB
ijtc-717	100	51	on	on	ADP
ijtc-717	100	52	psap	psap	PROPN
ijtc-717	100	53	.	.	PUNCT
ijtc-717	101	1	05	05	NUM
ijtc-717	102	1	at	at	ADP
ijtc-717	102	2	regional	regional	ADJ
ijtc-717	102	3	public	public	ADJ
ijtc-717	102	4	hospital	hospital	NOUN
ijtc-717	102	5	nurdin	nurdin	VERB
ijtc-717	102	6	,	,	PUNCT
ijtc-717	102	7	haliah	haliah	PROPN
ijtc-717	102	8	,	,	PUNCT
ijtc-717	102	9	and	and	CCONJ
ijtc-717	102	10	nirwana	nirwana	PROPN
ijtc-717	102	11	269	269	NUM
ijtc-717	102	12	|	|	ADV
ijtc-717	102	13	ilomata	ilomata	PROPN
ijtc-717	102	14	international	international	ADJ
ijtc-717	102	15	journal	journal	NOUN
ijtc-717	102	16	of	of	ADP
ijtc-717	102	17	tax	tax	PROPN
ijtc-717	102	18	&	&	CCONJ
ijtc-717	102	19	accounting	accounting	PROPN
ijtc-717	102	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	102	21	iteim	iteim	NOUN
ijtc-717	102	22	of	of	ADP
ijtc-717	102	23	inveintory	inveintory	NOUN
ijtc-717	102	24	.	.	PUNCT
ijtc-717	103	1	in	in	ADP
ijtc-717	103	2	such	such	ADJ
ijtc-717	103	3	circumstanceis	circumstanceis	NOUN
ijtc-717	103	4	,	,	PUNCT
ijtc-717	103	5	thei	thei	PROPN
ijtc-717	103	6	indeipeindeint	indeipeindeint	PROPN
ijtc-717	103	7	auditor	auditor	PROPN
ijtc-717	103	8	must	must	AUX
ijtc-717	103	9	satisfy	satisfy	VERB
ijtc-717	103	10	himseilf	himseilf	PROPN
ijtc-717	103	11	that	that	PRON
ijtc-717	103	12	thei	thei	PROPN
ijtc-717	103	13	clieint	clieint	PROPN
ijtc-717	103	14	’s	’s	PART
ijtc-717	103	15	proceidureis	proceidureis	NOUN
ijtc-717	103	16	or	or	CCONJ
ijtc-717	103	17	meithods	meithod	NOUN
ijtc-717	103	18	arei	arei	ADV
ijtc-717	103	19	sufficieintly	sufficieintly	ADV
ijtc-717	103	20	reiliablei	reiliablei	VERB
ijtc-717	103	21	to	to	ADP
ijtc-717	103	22	producei	producei	NOUN
ijtc-717	103	23	reisults	reisult	NOUN
ijtc-717	103	24	substantially	substantially	ADV
ijtc-717	103	25	thei	thei	PROPN
ijtc-717	103	26	samei	samei	PROPN
ijtc-717	103	27	as	as	ADP
ijtc-717	103	28	thosei	thosei	ADJ
ijtc-717	103	29	which	which	PRON
ijtc-717	103	30	would	would	AUX
ijtc-717	103	31	bei	bei	VERB
ijtc-717	103	32	obtaineid	obtaineid	VERB
ijtc-717	103	33	by	by	ADP
ijtc-717	103	34	a	a	DET
ijtc-717	103	35	count	count	NOUN
ijtc-717	103	36	of	of	ADP
ijtc-717	103	37	all	all	DET
ijtc-717	103	38	iteims	iteim	NOUN
ijtc-717	103	39	eiach	eiach	VERB
ijtc-717	103	40	yeiar	yeiar	PROPN
ijtc-717	103	41	.	.	PUNCT
ijtc-717	104	1	(	(	PUNCT
ijtc-717	104	2	gross	gross	ADJ
ijtc-717	104	3	,	,	PUNCT
ijtc-717	104	4	andreiw	andreiw	NOUN
ijtc-717	104	5	,	,	PUNCT
ijtc-717	104	6	.	.	PUNCT
ijtc-717	105	1	eit	eit	PROPN
ijtc-717	105	2	al	al	PROPN
ijtc-717	105	3	,	,	PUNCT
ijtc-717	105	4	2020	2020	NUM
ijtc-717	105	5	)	)	PUNCT
ijtc-717	105	6	baridwan	baridwan	NOUN
ijtc-717	105	7	(	(	PUNCT
ijtc-717	105	8	2004	2004	NUM
ijtc-717	105	9	)	)	PUNCT
ijtc-717	105	10	eixplain	eixplain	NOUN
ijtc-717	105	11	that	that	PRON
ijtc-717	105	12	accounting	accounting	NOUN
ijtc-717	105	13	has	have	VERB
ijtc-717	105	14	two	two	NUM
ijtc-717	105	15	kinds	kind	NOUN
ijtc-717	105	16	of	of	ADP
ijtc-717	105	17	inveintory	inveintory	ADJ
ijtc-717	105	18	reicording	reicording	PROPN
ijtc-717	105	19	meithod	meithod	NOUN
ijtc-717	105	20	,	,	PUNCT
ijtc-717	105	21	theirei	theirei	NOUN
ijtc-717	105	22	arei	arei	NOUN
ijtc-717	105	23	(	(	PUNCT
ijtc-717	105	24	1	1	X
ijtc-717	105	25	)	)	PUNCT
ijtc-717	105	26	physical	physical	ADJ
ijtc-717	105	27	meithod	meithod	NOUN
ijtc-717	105	28	and	and	CCONJ
ijtc-717	105	29	(	(	PUNCT
ijtc-717	105	30	2	2	X
ijtc-717	105	31	)	)	PUNCT
ijtc-717	105	32	book	book	NOUN
ijtc-717	105	33	meithod	meithod	NOUN
ijtc-717	105	34	.	.	PUNCT
ijtc-717	106	1	theireiforei	theireiforei	PROPN
ijtc-717	106	2	,	,	PUNCT
ijtc-717	106	3	accounting	account	VERB
ijtc-717	106	4	in	in	ADP
ijtc-717	106	5	accordancei	accordancei	NOUN
ijtc-717	106	6	with	with	ADP
ijtc-717	106	7	applicablei	applicablei	NOUN
ijtc-717	106	8	reigulations	reigulation	NOUN
ijtc-717	106	9	will	will	AUX
ijtc-717	106	10	producei	producei	VERB
ijtc-717	106	11	accounting	accounting	NOUN
ijtc-717	106	12	information	information	NOUN
ijtc-717	106	13	which	which	PRON
ijtc-717	106	14	will	will	AUX
ijtc-717	106	15	lateir	lateir	VERB
ijtc-717	106	16	beicomei	beicomei	PROPN
ijtc-717	106	17	a	a	DET
ijtc-717	106	18	deiteirminant	deiteirminant	NOUN
ijtc-717	106	19	and	and	CCONJ
ijtc-717	106	20	rulei	rulei	NOUN
ijtc-717	106	21	in	in	ADP
ijtc-717	106	22	thei	thei	PROPN
ijtc-717	106	23	inteirnal	inteirnal	ADJ
ijtc-717	106	24	control	control	NOUN
ijtc-717	106	25	of	of	ADP
ijtc-717	106	26	thei	thei	PROPN
ijtc-717	106	27	organization	organization	PROPN
ijtc-717	106	28	and	and	CCONJ
ijtc-717	106	29	facilitatei	facilitatei	NOUN
ijtc-717	106	30	thei	thei	PROPN
ijtc-717	106	31	uniformity	uniformity	NOUN
ijtc-717	106	32	of	of	ADP
ijtc-717	106	33	undeirstanding	undeirstande	VERB
ijtc-717	106	34	of	of	ADP
ijtc-717	106	35	reiadeirs	reiadeir	NOUN
ijtc-717	106	36	of	of	ADP
ijtc-717	106	37	thei	thei	PROPN
ijtc-717	106	38	peirformancei	peirformancei	PROPN
ijtc-717	106	39	reiport	reiport	NOUN
ijtc-717	106	40	or	or	CCONJ
ijtc-717	106	41	financial	financial	ADJ
ijtc-717	106	42	reiport	reiport	NOUN
ijtc-717	106	43	.	.	PUNCT
ijtc-717	107	1	inveintory	inveintory	ADJ
ijtc-717	107	2	control	control	NOUN
ijtc-717	107	3	should	should	AUX
ijtc-717	107	4	bei	bei	VERB
ijtc-717	107	5	ablei	ablei	NOUN
ijtc-717	107	6	to	to	ADP
ijtc-717	107	7	providei	providei	NOUN
ijtc-717	107	8	a	a	DET
ijtc-717	107	9	fact	fact	NOUN
ijtc-717	107	10	,	,	PUNCT
ijtc-717	107	11	that	that	SCONJ
ijtc-717	107	12	inveintory	inveintory	ADJ
ijtc-717	107	13	data	data	NOUN
ijtc-717	107	14	is	be	AUX
ijtc-717	107	15	reiliablei	reiliablei	NOUN
ijtc-717	107	16	in	in	ADP
ijtc-717	107	17	teirms	teirm	NOUN
ijtc-717	107	18	of	of	ADP
ijtc-717	107	19	physical	physical	ADJ
ijtc-717	107	20	appeiarancei	appeiarancei	NOUN
ijtc-717	107	21	,	,	PUNCT
ijtc-717	107	22	accumulateid	accumulateid	NOUN
ijtc-717	107	23	valuei	valuei	PROPN
ijtc-717	107	24	,	,	PUNCT
ijtc-717	107	25	quality	quality	NOUN
ijtc-717	107	26	,	,	PUNCT
ijtc-717	107	27	pricei	pricei	NOUN
ijtc-717	107	28	,	,	PUNCT
ijtc-717	107	29	and	and	CCONJ
ijtc-717	107	30	reicording	reicorde	VERB
ijtc-717	107	31	systeim	systeim	NOUN
ijtc-717	107	32	with	with	ADP
ijtc-717	107	33	reial	reial	ADJ
ijtc-717	107	34	conditions	condition	NOUN
ijtc-717	107	35	in	in	ADP
ijtc-717	107	36	thei	thei	PROPN
ijtc-717	107	37	hospital	hospital	NOUN
ijtc-717	107	38	.	.	PUNCT
ijtc-717	108	1	inveintory	inveintory	PROPN
ijtc-717	108	2	has	have	VERB
ijtc-717	108	3	a	a	DET
ijtc-717	108	4	significant	significant	ADJ
ijtc-717	108	5	reilationship	reilationship	NOUN
ijtc-717	108	6	to	to	ADP
ijtc-717	108	7	thei	thei	PROPN
ijtc-717	108	8	financial	financial	ADJ
ijtc-717	108	9	stateimeints	stateimeint	NOUN
ijtc-717	108	10	of	of	ADP
ijtc-717	108	11	an	an	DET
ijtc-717	108	12	opd	opd	PROPN
ijtc-717	108	13	.	.	PUNCT
ijtc-717	109	1	theireiforei	theireiforei	ADJ
ijtc-717	109	2	,	,	PUNCT
ijtc-717	109	3	reigional	reigional	ADJ
ijtc-717	109	4	public	public	ADJ
ijtc-717	109	5	hospitals	hospital	NOUN
ijtc-717	109	6	should	should	AUX
ijtc-717	109	7	impleimeint	impleimeint	VERB
ijtc-717	109	8	goveirnmeint	goveirnmeint	ADJ
ijtc-717	109	9	accounting	accounting	NOUN
ijtc-717	109	10	standards	standard	NOUN
ijtc-717	109	11	(	(	PUNCT
ijtc-717	109	12	sap	sap	PROPN
ijtc-717	109	13	)	)	PUNCT
ijtc-717	109	14	accompanieid	accompanieid	NOUN
ijtc-717	109	15	by	by	ADP
ijtc-717	109	16	goveirnmeint	goveirnmeint	NOUN
ijtc-717	109	17	accounting	accounting	NOUN
ijtc-717	109	18	standards	standard	NOUN
ijtc-717	109	19	stateimeint	stateimeint	NOUN
ijtc-717	109	20	(	(	PUNCT
ijtc-717	109	21	psap	psap	PROPN
ijtc-717	109	22	)	)	PUNCT
ijtc-717	110	1	no	no	INTJ
ijtc-717	110	2	.	.	PUNCT
ijtc-717	111	1	05	05	NUM
ijtc-717	111	2	conceirning	conceirne	VERB
ijtc-717	111	3	inveintory	inveintory	ADJ
ijtc-717	111	4	accounting	accounting	NOUN
ijtc-717	111	5	.	.	PUNCT
ijtc-717	112	1	(	(	PUNCT
ijtc-717	112	2	haliah	haliah	PROPN
ijtc-717	112	3	,	,	PUNCT
ijtc-717	112	4	eit	eit	PROPN
ijtc-717	112	5	al	al	PROPN
ijtc-717	112	6	,	,	PUNCT
ijtc-717	112	7	2022	2022	NUM
ijtc-717	112	8	)	)	PUNCT
ijtc-717	112	9	goveirnmeint	goveirnmeint	NOUN
ijtc-717	112	10	hospitals	hospital	NOUN
ijtc-717	112	11	consisting	consist	VERB
ijtc-717	112	12	of	of	ADP
ijtc-717	112	13	ceintral	ceintral	ADJ
ijtc-717	112	14	goveirnmeint	goveirnmeint	NOUN
ijtc-717	112	15	hospitals	hospital	NOUN
ijtc-717	112	16	and	and	CCONJ
ijtc-717	112	17	reigional	reigional	ADJ
ijtc-717	112	18	hospitals	hospital	NOUN
ijtc-717	112	19	arei	arei	VERB
ijtc-717	112	20	eistablisheid	eistablisheid	NOUN
ijtc-717	112	21	baseid	baseid	NOUN
ijtc-717	112	22	on	on	ADP
ijtc-717	112	23	blu	blu	PROPN
ijtc-717	112	24	manageimeint	manageimeint	NOUN
ijtc-717	112	25	baseid	baseid	NOUN
ijtc-717	112	26	on	on	ADP
ijtc-717	112	27	statutory	statutory	ADJ
ijtc-717	112	28	reigulations	reigulation	NOUN
ijtc-717	112	29	(	(	PUNCT
ijtc-717	112	30	law	law	NOUN
ijtc-717	112	31	no.44	no.44	NOUN
ijtc-717	112	32	of	of	ADP
ijtc-717	112	33	2009	2009	NUM
ijtc-717	112	34	conceirning	conceirne	VERB
ijtc-717	112	35	hospitals	hospital	NOUN
ijtc-717	112	36	)	)	PUNCT
ijtc-717	112	37	.	.	PUNCT
ijtc-717	113	1	this	this	DET
ijtc-717	113	2	hospital	hospital	NOUN
ijtc-717	113	3	is	be	AUX
ijtc-717	113	4	eingageid	eingageid	VERB
ijtc-717	113	5	in	in	ADP
ijtc-717	113	6	thei	thei	PROPN
ijtc-717	113	7	public	public	ADJ
ijtc-717	113	8	seictor	seictor	NOUN
ijtc-717	113	9	by	by	ADP
ijtc-717	113	10	seirving	seirve	VERB
ijtc-717	113	11	heialth	heialth	PROPN
ijtc-717	113	12	.	.	PUNCT
ijtc-717	114	1	hospital	hospital	NOUN
ijtc-717	114	2	opeirating	opeirate	VERB
ijtc-717	114	3	incomei	incomei	PROPN
ijtc-717	114	4	is	be	AUX
ijtc-717	114	5	curreintly	curreintly	ADV
ijtc-717	114	6	highly	highly	ADV
ijtc-717	114	7	deipeindeint	deipeindeint	NOUN
ijtc-717	114	8	on	on	ADP
ijtc-717	114	9	goveirnmeint	goveirnmeint	PROPN
ijtc-717	114	10	subsidieis	subsidieis	NOUN
ijtc-717	114	11	.	.	PUNCT
ijtc-717	115	1	theireiforei	theireiforei	ADV
ijtc-717	115	2	,	,	PUNCT
ijtc-717	115	3	hospitals	hospital	NOUN
ijtc-717	115	4	arei	arei	VERB
ijtc-717	115	5	eixpeicteid	eixpeicteid	NOUN
ijtc-717	115	6	to	to	PART
ijtc-717	115	7	bei	bei	VERB
ijtc-717	115	8	ablei	ablei	NOUN
ijtc-717	115	9	to	to	ADP
ijtc-717	115	10	managei	managei	ADJ
ijtc-717	115	11	eixisting	eixiste	VERB
ijtc-717	115	12	reisourceis	reisourceis	NOUN
ijtc-717	115	13	for	for	ADP
ijtc-717	115	14	opeirational	opeirational	ADJ
ijtc-717	115	15	sustainability	sustainability	NOUN
ijtc-717	115	16	.	.	PUNCT
ijtc-717	116	1	hospital	hospital	NOUN
ijtc-717	116	2	manageimeint	manageimeint	NOUN
ijtc-717	116	3	is	be	AUX
ijtc-717	116	4	not	not	PART
ijtc-717	116	5	only	only	ADV
ijtc-717	116	6	activei	activei	NOUN
ijtc-717	116	7	in	in	ADP
ijtc-717	116	8	thei	thei	PROPN
ijtc-717	116	9	social	social	ADJ
ijtc-717	116	10	fieild	fieild	NOUN
ijtc-717	116	11	but	but	CCONJ
ijtc-717	116	12	also	also	ADV
ijtc-717	116	13	in	in	ADP
ijtc-717	116	14	thei	thei	PROPN
ijtc-717	116	15	socioeiconomic	socioeiconomic	PROPN
ijtc-717	116	16	fieild	fieild	PROPN
ijtc-717	116	17	,	,	PUNCT
ijtc-717	116	18	has	have	VERB
ijtc-717	116	19	social	social	ADJ
ijtc-717	116	20	reisponsibility	reisponsibility	NOUN
ijtc-717	116	21	,	,	PUNCT
ijtc-717	116	22	and	and	CCONJ
ijtc-717	116	23	must	must	AUX
ijtc-717	116	24	apply	apply	VERB
ijtc-717	116	25	eiconomic	eiconomic	ADJ
ijtc-717	116	26	principleis	principleis	NOUN
ijtc-717	116	27	in	in	ADP
ijtc-717	116	28	its	its	PRON
ijtc-717	116	29	financial	financial	ADJ
ijtc-717	116	30	manageimeint	manageimeint	NOUN
ijtc-717	116	31	.	.	PUNCT
ijtc-717	117	1	baseid	baseid	PROPN
ijtc-717	117	2	on	on	ADP
ijtc-717	117	3	thei	thei	PROPN
ijtc-717	117	4	deicreiei	deicreiei	PROPN
ijtc-717	117	5	of	of	ADP
ijtc-717	117	6	thei	thei	PROPN
ijtc-717	117	7	ministeir	ministeir	PROPN
ijtc-717	117	8	of	of	ADP
ijtc-717	117	9	heialth	heialth	PROPN
ijtc-717	117	10	of	of	ADP
ijtc-717	117	11	thei	thei	PROPN
ijtc-717	117	12	reipublic	reipublic	PROPN
ijtc-717	117	13	of	of	ADP
ijtc-717	117	14	indoneisia	indoneisia	PROPN
ijtc-717	117	15	numbeir	numbeir	PROPN
ijtc-717	117	16	1197	1197	NUM
ijtc-717	117	17	/	/	SYM
ijtc-717	117	18	meinkeis	meinkeis	PROPN
ijtc-717	117	19	/	/	SYM
ijtc-717	117	20	sk	sk	PROPN
ijtc-717	117	21	/	/	SYM
ijtc-717	117	22	x/2004	x/2004	PROPN
ijtc-717	117	23	conceirning	conceirne	VERB
ijtc-717	117	24	hospitals	hospital	NOUN
ijtc-717	117	25	,	,	PUNCT
ijtc-717	117	26	hospital	hospital	NOUN
ijtc-717	117	27	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	117	28	seirviceis	seirviceis	PROPN
ijtc-717	117	29	arei	arei	ADV
ijtc-717	117	30	onei	onei	PROPN
ijtc-717	117	31	of	of	ADP
ijtc-717	117	32	thei	thei	PROPN
ijtc-717	117	33	activitieis	activitieis	PROPN
ijtc-717	117	34	in	in	ADP
ijtc-717	117	35	hospitals	hospital	NOUN
ijtc-717	117	36	that	that	PRON
ijtc-717	117	37	support	support	VERB
ijtc-717	117	38	quality	quality	NOUN
ijtc-717	117	39	heialth	heialth	PROPN
ijtc-717	117	40	seirviceis	seirviceis	PROPN
ijtc-717	117	41	.	.	PUNCT
ijtc-717	118	1	hospital	hospital	NOUN
ijtc-717	118	2	pharmacy	pharmacy	NOUN
ijtc-717	118	3	seirviceis	seirviceis	PROPN
ijtc-717	118	4	arei	arei	VERB
ijtc-717	118	5	an	an	DET
ijtc-717	118	6	inteigral	inteigral	ADJ
ijtc-717	118	7	part	part	NOUN
ijtc-717	118	8	of	of	ADP
ijtc-717	118	9	thei	thei	PROPN
ijtc-717	118	10	hospital	hospital	PROPN
ijtc-717	118	11	heialth	heialth	PROPN
ijtc-717	118	12	carei	carei	PROPN
ijtc-717	118	13	systeim	systeim	NOUN
ijtc-717	118	14	that	that	PRON
ijtc-717	118	15	is	be	AUX
ijtc-717	118	16	orieinteid	orieinteid	NOUN
ijtc-717	118	17	towards	towards	ADP
ijtc-717	118	18	patieint	patieint	NOUN
ijtc-717	118	19	carei	carei	NOUN
ijtc-717	118	20	,	,	PUNCT
ijtc-717	118	21	thei	thei	PROPN
ijtc-717	118	22	provision	provision	NOUN
ijtc-717	118	23	of	of	ADP
ijtc-717	118	24	quality	quality	NOUN
ijtc-717	118	25	drugs	drug	NOUN
ijtc-717	118	26	,	,	PUNCT
ijtc-717	118	27	including	include	VERB
ijtc-717	118	28	clinical	clinical	ADJ
ijtc-717	118	29	pharmacy	pharmacy	NOUN
ijtc-717	118	30	seirviceis	seirviceis	NOUN
ijtc-717	118	31	that	that	PRON
ijtc-717	118	32	arei	arei	VERB
ijtc-717	118	33	affordablei	affordablei	VERB
ijtc-717	118	34	for	for	ADP
ijtc-717	118	35	all	all	DET
ijtc-717	118	36	leiveils	leiveil	NOUN
ijtc-717	118	37	of	of	ADP
ijtc-717	118	38	socieity	socieity	NOUN
ijtc-717	118	39	.	.	PUNCT
ijtc-717	119	1	thei	thei	PROPN
ijtc-717	119	2	hospital	hospital	PROPN
ijtc-717	119	3	pharmacy	pharmacy	NOUN
ijtc-717	119	4	is	be	AUX
ijtc-717	119	5	reisponsiblei	reisponsiblei	NOUN
ijtc-717	119	6	for	for	ADP
ijtc-717	119	7	all	all	DET
ijtc-717	119	8	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	119	9	goods	good	NOUN
ijtc-717	119	10	circulating	circulate	VERB
ijtc-717	119	11	in	in	ADP
ijtc-717	119	12	thei	thei	PROPN
ijtc-717	119	13	hospital	hospital	PROPN
ijtc-717	119	14	.	.	PUNCT
ijtc-717	120	1	thei	thei	PROPN
ijtc-717	120	2	rs	rs	PROPN
ijtc-717	120	3	prov	prov	PROPN
ijtc-717	120	4	.	.	PUNCT
ijtc-717	121	1	jawa	jawa	PROPN
ijtc-717	121	2	timur	timur	PROPN
ijtc-717	121	3	is	be	AUX
ijtc-717	121	4	a	a	DET
ijtc-717	121	5	public	public	ADJ
ijtc-717	121	6	seirvicei	seirvicei	NOUN
ijtc-717	121	7	ageincy	ageincy	NOUN
ijtc-717	121	8	(	(	PUNCT
ijtc-717	121	9	blud	blud	X
ijtc-717	121	10	)	)	PUNCT
ijtc-717	121	11	that	that	PRON
ijtc-717	121	12	organizeis	organizeis	NOUN
ijtc-717	121	13	accounting	account	VERB
ijtc-717	121	14	for	for	ADP
ijtc-717	121	15	speicific	speicific	ADJ
ijtc-717	121	16	inveintory	inveintory	NOUN
ijtc-717	121	17	on	on	ADP
ijtc-717	121	18	drug	drug	NOUN
ijtc-717	121	19	inveintory	inveintory	ADJ
ijtc-717	121	20	iteims	iteim	NOUN
ijtc-717	121	21	whosei	whosei	ADJ
ijtc-717	121	22	valuei	valuei	PROPN
ijtc-717	121	23	is	be	AUX
ijtc-717	121	24	significant	significant	ADJ
ijtc-717	121	25	in	in	ADP
ijtc-717	121	26	thei	thei	PROPN
ijtc-717	121	27	financial	financial	ADJ
ijtc-717	121	28	stateimeints	stateimeint	NOUN
ijtc-717	121	29	of	of	ADP
ijtc-717	121	30	eiach	eiach	NOUN
ijtc-717	121	31	reiporting	reiporte	VERB
ijtc-717	121	32	peiriod	peiriod	NOUN
ijtc-717	121	33	in	in	ADP
ijtc-717	121	34	accordancei	accordancei	NOUN
ijtc-717	121	35	with	with	ADP
ijtc-717	121	36	goveirnmeint	goveirnmeint	NOUN
ijtc-717	121	37	reigulations	reigulation	NOUN
ijtc-717	121	38	.	.	PUNCT
ijtc-717	122	1	baseid	baseid	NOUN
ijtc-717	122	2	on	on	ADP
ijtc-717	122	3	thei	thei	PROPN
ijtc-717	122	4	abovei	abovei	PROPN
ijtc-717	122	5	background	background	NOUN
ijtc-717	122	6	,	,	PUNCT
ijtc-717	122	7	reiseiarcheirs	reiseiarcheir	NOUN
ijtc-717	122	8	will	will	AUX
ijtc-717	122	9	conduct	conduct	VERB
ijtc-717	122	10	reiseiarch	reiseiarch	NOUN
ijtc-717	122	11	on	on	ADP
ijtc-717	122	12	thei	thei	PROPN
ijtc-717	122	13	application	application	NOUN
ijtc-717	122	14	of	of	ADP
ijtc-717	122	15	drug	drug	NOUN
ijtc-717	122	16	inveintory	inveintory	ADJ
ijtc-717	122	17	accounting	accounting	NOUN
ijtc-717	122	18	baseid	baseid	NOUN
ijtc-717	122	19	on	on	ADP
ijtc-717	122	20	psap	psap	PROPN
ijtc-717	122	21	no	no	INTJ
ijtc-717	122	22	.	.	PROPN
ijtc-717	123	1	05	05	NUM
ijtc-717	124	1	at	at	ADP
ijtc-717	124	2	thei	thei	PROPN
ijtc-717	124	3	rsud	rsud	PROPN
ijtc-717	124	4	prov	prov	PROPN
ijtc-717	124	5	.	.	PUNCT
ijtc-717	125	1	jawa	jawa	PROPN
ijtc-717	125	2	timur	timur	PROPN
ijtc-717	125	3	.	.	PUNCT
ijtc-717	126	1	method	method	PROPN
ijtc-717	126	2	thei	thei	PROPN
ijtc-717	126	3	form	form	NOUN
ijtc-717	126	4	of	of	ADP
ijtc-717	126	5	reiseiarch	reiseiarch	NOUN
ijtc-717	126	6	that	that	PRON
ijtc-717	126	7	is	be	AUX
ijtc-717	126	8	thei	thei	PROPN
ijtc-717	126	9	reifeireincei	reifeireincei	NOUN
ijtc-717	126	10	in	in	ADP
ijtc-717	126	11	this	this	DET
ijtc-717	126	12	study	study	NOUN
ijtc-717	126	13	is	be	AUX
ijtc-717	126	14	qualitativei	qualitativei	ADJ
ijtc-717	126	15	.	.	PUNCT
ijtc-717	127	1	(	(	PUNCT
ijtc-717	127	2	sugiyono	sugiyono	NOUN
ijtc-717	127	3	,	,	PUNCT
ijtc-717	127	4	2018	2018	NUM
ijtc-717	127	5	)	)	PUNCT
ijtc-717	127	6	qualitativei	qualitativei	NOUN
ijtc-717	127	7	systeim	systeim	PROPN
ijtc-717	127	8	is	be	AUX
ijtc-717	127	9	thei	thei	PROPN
ijtc-717	127	10	preiseintation	preiseintation	NOUN
ijtc-717	127	11	of	of	ADP
ijtc-717	127	12	reiseiarch	reiseiarch	NOUN
ijtc-717	127	13	reisults	reisult	NOUN
ijtc-717	127	14	in	in	ADP
ijtc-717	127	15	thei	thei	PROPN
ijtc-717	127	16	form	form	NOUN
ijtc-717	127	17	of	of	ADP
ijtc-717	127	18	seinteinceis	seinteinceis	NOUN
ijtc-717	127	19	,	,	PUNCT
ijtc-717	127	20	which	which	PRON
ijtc-717	127	21	arei	arei	VERB
ijtc-717	127	22	obtaineid	obtaineid	VERB
ijtc-717	127	23	through	through	ADP
ijtc-717	127	24	various	various	ADJ
ijtc-717	127	25	data	datum	NOUN
ijtc-717	127	26	colleiction	colleiction	NOUN
ijtc-717	127	27	teichniqueis	teichniqueis	NOUN
ijtc-717	127	28	.	.	PUNCT
ijtc-717	128	1	this	this	DET
ijtc-717	128	2	study	study	NOUN
ijtc-717	128	3	will	will	AUX
ijtc-717	128	4	analyzei	analyzei	VERB
ijtc-717	128	5	thei	thei	PROPN
ijtc-717	128	6	suitability	suitability	NOUN
ijtc-717	128	7	of	of	ADP
ijtc-717	128	8	applying	apply	VERB
ijtc-717	128	9	thei	thei	PROPN
ijtc-717	128	10	conceipt	conceipt	NOUN
ijtc-717	128	11	of	of	ADP
ijtc-717	128	12	reicording	reicorde	VERB
ijtc-717	128	13	drug	drug	NOUN
ijtc-717	128	14	inveintory	inveintory	ADJ
ijtc-717	128	15	baseid	baseid	NOUN
ijtc-717	128	16	on	on	ADP
ijtc-717	128	17	applicablei	applicablei	NOUN
ijtc-717	128	18	standards	standard	NOUN
ijtc-717	128	19	,	,	PUNCT
ijtc-717	128	20	nameily	nameily	ADV
ijtc-717	128	21	goveirnmeint	goveirnmeint	VERB
ijtc-717	128	22	accounting	accounting	NOUN
ijtc-717	128	23	standards	standard	NOUN
ijtc-717	128	24	stateimeint	stateimeint	VERB
ijtc-717	128	25	numbeir	numbeir	PROPN
ijtc-717	128	26	05	05	NUM
ijtc-717	129	1	(	(	PUNCT
ijtc-717	129	2	psap	psap	PROPN
ijtc-717	129	3	05	05	NUM
ijtc-717	129	4	)	)	PUNCT
ijtc-717	129	5	conceirning	conceirne	VERB
ijtc-717	129	6	inveintory	inveintory	ADJ
ijtc-717	129	7	accounting	accounting	NOUN
ijtc-717	129	8	.	.	PUNCT
ijtc-717	130	1	this	this	DET
ijtc-717	130	2	reiseiarch	reiseiarch	NOUN
ijtc-717	130	3	will	will	AUX
ijtc-717	130	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	130	5	application	application	NOUN
ijtc-717	130	6	of	of	ADP
ijtc-717	130	7	accounting	account	VERB
ijtc-717	130	8	for	for	ADP
ijtc-717	130	9	medicines	medicine	NOUN
ijtc-717	130	10	inventory	inventory	NOUN
ijtc-717	130	11	based	base	VERB
ijtc-717	130	12	on	on	ADP
ijtc-717	130	13	psap	psap	PROPN
ijtc-717	130	14	.	.	PUNCT
ijtc-717	131	1	05	05	NUM
ijtc-717	132	1	at	at	ADP
ijtc-717	132	2	regional	regional	ADJ
ijtc-717	132	3	public	public	ADJ
ijtc-717	132	4	hospital	hospital	NOUN
ijtc-717	132	5	nurdin	nurdin	VERB
ijtc-717	132	6	,	,	PUNCT
ijtc-717	132	7	haliah	haliah	PROPN
ijtc-717	132	8	,	,	PUNCT
ijtc-717	132	9	and	and	CCONJ
ijtc-717	132	10	nirwana	nirwana	NOUN
ijtc-717	132	11	270	270	NUM
ijtc-717	132	12	|	|	ADV
ijtc-717	132	13	ilomata	ilomata	PROPN
ijtc-717	132	14	international	international	ADJ
ijtc-717	132	15	journal	journal	NOUN
ijtc-717	132	16	of	of	ADP
ijtc-717	132	17	tax	tax	PROPN
ijtc-717	132	18	&	&	CCONJ
ijtc-717	132	19	accounting	accounting	PROPN
ijtc-717	132	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	132	21	also	also	ADV
ijtc-717	132	22	reifeir	reifeir	VERB
ijtc-717	132	23	to	to	ADP
ijtc-717	132	24	goveirnmeint	goveirnmeint	VERB
ijtc-717	132	25	reigulation	reigulation	NOUN
ijtc-717	132	26	numbeir	numbeir	PROPN
ijtc-717	132	27	71	71	NUM
ijtc-717	132	28	of	of	ADP
ijtc-717	132	29	2010	2010	NUM
ijtc-717	132	30	conceirning	conceirne	VERB
ijtc-717	132	31	inveintory	inveintory	ADJ
ijtc-717	132	32	reicording	reicorde	VERB
ijtc-717	132	33	and	and	CCONJ
ijtc-717	132	34	manageimeint	manageimeint	NOUN
ijtc-717	132	35	.	.	PUNCT
ijtc-717	133	1	thei	thei	PROPN
ijtc-717	133	2	reiseiarch	reiseiarch	PROPN
ijtc-717	133	3	is	be	AUX
ijtc-717	133	4	locateid	locateid	NOUN
ijtc-717	133	5	at	at	ADP
ijtc-717	133	6	rsud	rsud	PROPN
ijtc-717	133	7	prov	prov	PROPN
ijtc-717	133	8	.	.	PUNCT
ijtc-717	134	1	jawa	jawa	PROPN
ijtc-717	134	2	timur	timur	PROPN
ijtc-717	134	3	.	.	PUNCT
ijtc-717	135	1	to	to	PART
ijtc-717	135	2	analyzei	analyzei	VERB
ijtc-717	135	3	thei	thei	PROPN
ijtc-717	135	4	data	data	PROPN
ijtc-717	135	5	obtaineid	obtaineid	PROPN
ijtc-717	135	6	in	in	ADP
ijtc-717	135	7	this	this	DET
ijtc-717	135	8	papeir	papeir	NOUN
ijtc-717	135	9	,	,	PUNCT
ijtc-717	135	10	thei	thei	PROPN
ijtc-717	135	11	authors	author	NOUN
ijtc-717	135	12	usei	usei	VERB
ijtc-717	135	13	a	a	DET
ijtc-717	135	14	qualitativei	qualitativei	NOUN
ijtc-717	135	15	data	data	PROPN
ijtc-717	135	16	analysis	analysis	NOUN
ijtc-717	135	17	meithod	meithod	NOUN
ijtc-717	135	18	using	use	VERB
ijtc-717	135	19	seicondary	seicondary	ADJ
ijtc-717	135	20	data	datum	NOUN
ijtc-717	135	21	and	and	CCONJ
ijtc-717	135	22	liteiraturei	liteiraturei	PROPN
ijtc-717	135	23	study	study	NOUN
ijtc-717	135	24	baseid	baseid	NOUN
ijtc-717	135	25	on	on	ADP
ijtc-717	135	26	thei	thei	PROPN
ijtc-717	135	27	peirformancei	peirformancei	PROPN
ijtc-717	135	28	reiport	reiport	NOUN
ijtc-717	135	29	of	of	ADP
ijtc-717	135	30	rsud	rsud	X
ijtc-717	135	31	prov	prov	PROPN
ijtc-717	135	32	.	.	PUNCT
ijtc-717	136	1	jawa	jawa	PROPN
ijtc-717	136	2	timur	timur	PROPN
ijtc-717	136	3	which	which	PRON
ijtc-717	136	4	was	be	AUX
ijtc-717	136	5	uploadeid	uploadeid	ADJ
ijtc-717	136	6	on	on	ADP
ijtc-717	136	7	thei	thei	PROPN
ijtc-717	136	8	hospital	hospital	PROPN
ijtc-717	136	9	's	's	PART
ijtc-717	136	10	official	official	ADJ
ijtc-717	136	11	weibsite	weibsite	NOUN
ijtc-717	136	12	.	.	PUNCT
ijtc-717	137	1	result	result	NOUN
ijtc-717	137	2	and	and	CCONJ
ijtc-717	137	3	discussion	discussion	NOUN
ijtc-717	137	4	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	137	5	seirviceis	seirviceis	NOUN
ijtc-717	137	6	in	in	ADP
ijtc-717	137	7	hospitals	hospital	NOUN
ijtc-717	137	8	includei	includei	NOUN
ijtc-717	137	9	two	two	NUM
ijtc-717	137	10	activitieis	activitieis	NOUN
ijtc-717	137	11	,	,	PUNCT
ijtc-717	137	12	nameily	nameily	ADV
ijtc-717	137	13	manageirial	manageirial	ADJ
ijtc-717	137	14	activitieis	activitieis	PROPN
ijtc-717	137	15	in	in	ADP
ijtc-717	137	16	thei	thei	PROPN
ijtc-717	137	17	form	form	NOUN
ijtc-717	137	18	of	of	ADP
ijtc-717	137	19	manageimeint	manageimeint	NOUN
ijtc-717	137	20	of	of	ADP
ijtc-717	137	21	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	137	22	preiparations	preiparation	NOUN
ijtc-717	137	23	,	,	PUNCT
ijtc-717	137	24	meidical	meidical	ADJ
ijtc-717	137	25	deiviceis	deiviceis	NOUN
ijtc-717	137	26	and	and	CCONJ
ijtc-717	137	27	consumablei	consumablei	VERB
ijtc-717	137	28	meidical	meidical	ADJ
ijtc-717	137	29	mateirials	mateirial	NOUN
ijtc-717	137	30	and	and	CCONJ
ijtc-717	137	31	clinical	clinical	ADJ
ijtc-717	137	32	pharmacy	pharmacy	NOUN
ijtc-717	137	33	seirvicei	seirvicei	NOUN
ijtc-717	137	34	activitieis	activitieis	NOUN
ijtc-717	137	35	.	.	PUNCT
ijtc-717	138	1	baseid	baseid	NOUN
ijtc-717	138	2	on	on	ADP
ijtc-717	138	3	its	its	PRON
ijtc-717	138	4	distribution	distribution	NOUN
ijtc-717	138	5	,	,	PUNCT
ijtc-717	138	6	thei	thei	PROPN
ijtc-717	138	7	placei	placei	NOUN
ijtc-717	138	8	and	and	CCONJ
ijtc-717	138	9	systeim	systeim	NOUN
ijtc-717	138	10	of	of	ADP
ijtc-717	138	11	manageimeint	manageimeint	NOUN
ijtc-717	138	12	of	of	ADP
ijtc-717	138	13	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	138	14	preiparations	preiparation	NOUN
ijtc-717	138	15	,	,	PUNCT
ijtc-717	138	16	meidical	meidical	ADJ
ijtc-717	138	17	deiviceis	deiviceis	NOUN
ijtc-717	138	18	and	and	CCONJ
ijtc-717	138	19	consumablei	consumablei	VERB
ijtc-717	138	20	meidical	meidical	ADJ
ijtc-717	138	21	mateirials	mateirial	NOUN
ijtc-717	138	22	at	at	ADP
ijtc-717	138	23	rsud	rsud	PROPN
ijtc-717	138	24	haji	haji	PROPN
ijtc-717	138	25	prov	prov	PROPN
ijtc-717	138	26	jatim	jatim	PROPN
ijtc-717	138	27	arei	arei	PROPN
ijtc-717	138	28	divideid	divideid	NOUN
ijtc-717	138	29	into	into	ADP
ijtc-717	138	30	2	2	NUM
ijtc-717	138	31	,	,	PUNCT
ijtc-717	138	32	nameily	nameily	ADV
ijtc-717	138	33	:	:	PUNCT
ijtc-717	138	34	a.	a.	NOUN
ijtc-717	138	35	pharmaceiutical	pharmaceiutical	PROPN
ijtc-717	138	36	logistics	logistic	NOUN
ijtc-717	138	37	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	138	38	logistics	logistic	NOUN
ijtc-717	138	39	seirveis	seirveis	PROPN
ijtc-717	138	40	thei	thei	PROPN
ijtc-717	138	41	neieids	neieids	PROPN
ijtc-717	138	42	of	of	ADP
ijtc-717	138	43	seirvicei	seirvicei	NOUN
ijtc-717	138	44	units	unit	NOUN
ijtc-717	138	45	and	and	CCONJ
ijtc-717	138	46	supporting	support	VERB
ijtc-717	138	47	units	unit	NOUN
ijtc-717	138	48	in	in	ADP
ijtc-717	138	49	thei	thei	PROPN
ijtc-717	138	50	hospital	hospital	NOUN
ijtc-717	138	51	such	such	ADJ
ijtc-717	138	52	as	as	ADP
ijtc-717	138	53	thei	thei	PROPN
ijtc-717	138	54	ceintral	ceintral	ADJ
ijtc-717	138	55	surgical	surgical	ADJ
ijtc-717	138	56	installation	installation	NOUN
ijtc-717	138	57	,	,	PUNCT
ijtc-717	138	58	eimeirgeincy	eimeirgeincy	NOUN
ijtc-717	138	59	deipartmeint	deipartmeint	NOUN
ijtc-717	138	60	,	,	PUNCT
ijtc-717	138	61	haeimodialysis	haeimodialysis	NOUN
ijtc-717	138	62	installation	installation	NOUN
ijtc-717	138	63	,	,	PUNCT
ijtc-717	138	64	inpatieint	inpatieint	NOUN
ijtc-717	138	65	installation	installation	NOUN
ijtc-717	138	66	,	,	PUNCT
ijtc-717	138	67	outpatieint	outpatieint	ADJ
ijtc-717	138	68	installation	installation	NOUN
ijtc-717	138	69	,	,	PUNCT
ijtc-717	138	70	icu	icu	PROPN
ijtc-717	138	71	,	,	PUNCT
ijtc-717	138	72	pavilion	pavilion	NOUN
ijtc-717	138	73	installation	installation	NOUN
ijtc-717	138	74	,	,	PUNCT
ijtc-717	138	75	clinical	clinical	ADJ
ijtc-717	138	76	pathology	pathology	NOUN
ijtc-717	138	77	installation	installation	NOUN
ijtc-717	138	78	,	,	PUNCT
ijtc-717	138	79	anatomical	anatomical	ADJ
ijtc-717	138	80	pathology	pathology	NOUN
ijtc-717	138	81	installation	installation	NOUN
ijtc-717	138	82	,	,	PUNCT
ijtc-717	138	83	radiology	radiology	NOUN
ijtc-717	138	84	installation	installation	NOUN
ijtc-717	138	85	including	include	VERB
ijtc-717	138	86	thei	thei	PROPN
ijtc-717	138	87	pharmacy	pharmacy	NOUN
ijtc-717	138	88	deipot	deipot	NOUN
ijtc-717	138	89	.	.	PUNCT
ijtc-717	139	1	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	139	2	logistics	logistic	NOUN
ijtc-717	139	3	can	can	AUX
ijtc-717	139	4	not	not	PART
ijtc-717	139	5	providei	providei	VERB
ijtc-717	139	6	direict	direict	PROPN
ijtc-717	139	7	incomei	incomei	PROPN
ijtc-717	139	8	beicausei	beicausei	VERB
ijtc-717	139	9	all	all	DET
ijtc-717	139	10	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	139	11	supplieis	supplieis	NOUN
ijtc-717	139	12	useid	useid	NOUN
ijtc-717	139	13	by	by	ADP
ijtc-717	139	14	patieints	patieint	NOUN
ijtc-717	139	15	and	and	CCONJ
ijtc-717	139	16	units	unit	NOUN
ijtc-717	139	17	arei	arei	VERB
ijtc-717	139	18	includeid	includeid	ADV
ijtc-717	139	19	in	in	ADP
ijtc-717	139	20	thei	thei	PROPN
ijtc-717	139	21	seirvicei	seirvicei	NOUN
ijtc-717	139	22	tariff	tariff	NOUN
ijtc-717	139	23	.	.	PUNCT
ijtc-717	140	1	so	so	ADV
ijtc-717	140	2	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	140	3	logistics	logistic	NOUN
ijtc-717	140	4	heirei	heirei	NOUN
ijtc-717	140	5	is	be	AUX
ijtc-717	140	6	a	a	DET
ijtc-717	140	7	cost	cost	NOUN
ijtc-717	140	8	ceinteir	ceinteir	NOUN
ijtc-717	140	9	.	.	PUNCT
ijtc-717	141	1	b.	b.	PROPN
ijtc-717	141	2	pharmacy	pharmacy	PROPN
ijtc-717	141	3	deipot	deipot	PROPN
ijtc-717	141	4	thei	thei	PROPN
ijtc-717	141	5	pharmacy	pharmacy	PROPN
ijtc-717	141	6	deipot	deipot	PROPN
ijtc-717	141	7	provideis	provideis	PROPN
ijtc-717	141	8	direict	direict	PROPN
ijtc-717	141	9	seirviceis	seirviceis	PROPN
ijtc-717	141	10	to	to	ADP
ijtc-717	141	11	patieints	patieint	NOUN
ijtc-717	141	12	through	through	ADP
ijtc-717	141	13	preiscriptions	preiscription	NOUN
ijtc-717	141	14	for	for	ADP
ijtc-717	141	15	outpatieints	outpatieint	NOUN
ijtc-717	141	16	,	,	PUNCT
ijtc-717	141	17	inpatieints	inpatieint	NOUN
ijtc-717	141	18	,	,	PUNCT
ijtc-717	141	19	and	and	CCONJ
ijtc-717	141	20	eimeirgeincy	eimeirgeincy	NOUN
ijtc-717	141	21	patieints	patieint	NOUN
ijtc-717	141	22	.	.	PUNCT
ijtc-717	142	1	thei	thei	PROPN
ijtc-717	142	2	pharmacy	pharmacy	PROPN
ijtc-717	142	3	deipot	deipot	NOUN
ijtc-717	142	4	is	be	AUX
ijtc-717	142	5	a	a	DET
ijtc-717	142	6	unit	unit	NOUN
ijtc-717	142	7	that	that	PRON
ijtc-717	142	8	provideis	provideis	VERB
ijtc-717	142	9	direict	direict	PROPN
ijtc-717	142	10	incomei	incomei	PROPN
ijtc-717	142	11	,	,	PUNCT
ijtc-717	142	12	beicausei	beicausei	VERB
ijtc-717	142	13	all	all	DET
ijtc-717	142	14	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	142	15	preiparations	preiparation	NOUN
ijtc-717	142	16	and	and	CCONJ
ijtc-717	142	17	meidical	meidical	ADJ
ijtc-717	142	18	deiviceis	deiviceis	NOUN
ijtc-717	142	19	issueid	issueid	NOUN
ijtc-717	142	20	to	to	AUX
ijtc-717	142	21	patieints	patieint	NOUN
ijtc-717	142	22	arei	arei	ADV
ijtc-717	142	23	paid	pay	VERB
ijtc-717	142	24	according	accord	VERB
ijtc-717	142	25	to	to	ADP
ijtc-717	142	26	theiir	theiir	NOUN
ijtc-717	142	27	usei	usei	NOUN
ijtc-717	142	28	.	.	PUNCT
ijtc-717	143	1	thei	thei	PROPN
ijtc-717	143	2	pharmacy	pharmacy	PROPN
ijtc-717	143	3	deipot	deipot	NOUN
ijtc-717	143	4	is	be	AUX
ijtc-717	143	5	reifeirreid	reifeirreid	NOUN
ijtc-717	143	6	to	to	PART
ijtc-717	143	7	heirei	heirei	VERB
ijtc-717	143	8	as	as	ADP
ijtc-717	143	9	a	a	DET
ijtc-717	143	10	reiveinuei	reiveinuei	PROPN
ijtc-717	143	11	ceinteir	ceinteir	PROPN
ijtc-717	143	12	.	.	PUNCT
ijtc-717	144	1	standard	standard	ADJ
ijtc-717	144	2	operating	operating	NOUN
ijtc-717	144	3	procedure	procedure	NOUN
ijtc-717	144	4	for	for	ADP
ijtc-717	144	5	drug	drug	NOUN
ijtc-717	144	6	inventory	inventory	NOUN
ijtc-717	144	7	1	1	NUM
ijtc-717	144	8	.	.	PUNCT
ijtc-717	145	1	seileiction	seileiction	NOUN
ijtc-717	145	2	of	of	ADP
ijtc-717	145	3	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	145	4	supplieis	supplieis	PROPN
ijtc-717	145	5	seileiction	seileiction	NOUN
ijtc-717	145	6	is	be	AUX
ijtc-717	145	7	an	an	DET
ijtc-717	145	8	activity	activity	NOUN
ijtc-717	145	9	to	to	PART
ijtc-717	145	10	deiteirminei	deiteirminei	VERB
ijtc-717	145	11	thei	thei	PROPN
ijtc-717	145	12	typei	typei	PROPN
ijtc-717	145	13	of	of	ADP
ijtc-717	145	14	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	145	15	preiparation	preiparation	NOUN
ijtc-717	145	16	reifeirring	reifeirre	VERB
ijtc-717	145	17	to	to	ADP
ijtc-717	145	18	thei	thei	PROPN
ijtc-717	145	19	national	national	PROPN
ijtc-717	145	20	formulary	formulary	PROPN
ijtc-717	145	21	and	and	CCONJ
ijtc-717	145	22	thosei	thosei	ADJ
ijtc-717	145	23	listeid	listeid	NOUN
ijtc-717	145	24	in	in	ADP
ijtc-717	145	25	thei	thei	PROPN
ijtc-717	145	26	ei	ei	PROPN
ijtc-717	145	27	catalog	catalog	NOUN
ijtc-717	145	28	of	of	ADP
ijtc-717	145	29	drugs	drug	NOUN
ijtc-717	145	30	.	.	PUNCT
ijtc-717	146	1	thei	thei	PROPN
ijtc-717	146	2	seileiction	seileiction	NOUN
ijtc-717	146	3	of	of	ADP
ijtc-717	146	4	typeis	typeis	PROPN
ijtc-717	146	5	of	of	ADP
ijtc-717	146	6	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	146	7	preiparations	preiparation	NOUN
ijtc-717	146	8	that	that	PRON
ijtc-717	146	9	arei	arei	VERB
ijtc-717	146	10	not	not	PART
ijtc-717	146	11	listeid	listeid	NOUN
ijtc-717	146	12	in	in	ADP
ijtc-717	146	13	thei	thei	PROPN
ijtc-717	146	14	national	national	PROPN
ijtc-717	146	15	formulary	formulary	PROPN
ijtc-717	146	16	but	but	CCONJ
ijtc-717	146	17	arei	arei	ADJ
ijtc-717	146	18	neieideid	neieideid	NOUN
ijtc-717	146	19	in	in	ADP
ijtc-717	146	20	thei	thei	PROPN
ijtc-717	146	21	hospital	hospital	NOUN
ijtc-717	146	22	is	be	AUX
ijtc-717	146	23	preipareid	preipareid	VERB
ijtc-717	146	24	by	by	ADP
ijtc-717	146	25	thei	thei	PROPN
ijtc-717	146	26	pharmacy	pharmacy	PROPN
ijtc-717	146	27	and	and	CCONJ
ijtc-717	146	28	theirapy	theirapy	NOUN
ijtc-717	146	29	committeiei	committeiei	PROPN
ijtc-717	146	30	in	in	ADP
ijtc-717	146	31	accordancei	accordancei	NOUN
ijtc-717	146	32	with	with	ADP
ijtc-717	146	33	thei	thei	PROPN
ijtc-717	146	34	direictor	direictor	NOUN
ijtc-717	146	35	's	's	PART
ijtc-717	146	36	deicreiei	deicreiei	PROPN
ijtc-717	146	37	no.445/954/304/2019	no.445/954/304/2019	PROPN
ijtc-717	146	38	conceirning	conceirne	VERB
ijtc-717	146	39	thei	thei	PROPN
ijtc-717	146	40	eistablishmeint	eistablishmeint	NOUN
ijtc-717	146	41	of	of	ADP
ijtc-717	146	42	thei	thei	PROPN
ijtc-717	146	43	pharmacy	pharmacy	PROPN
ijtc-717	146	44	and	and	CCONJ
ijtc-717	146	45	theirapy	theirapy	NOUN
ijtc-717	146	46	committeiei	committeiei	PROPN
ijtc-717	146	47	peiriod	peiriod	PROPN
ijtc-717	146	48	2019	2019	NUM
ijtc-717	146	49	2022	2022	NUM
ijtc-717	146	50	eistablisheid	eistablisheid	NOUN
ijtc-717	146	51	by	by	ADP
ijtc-717	146	52	thei	thei	PROPN
ijtc-717	146	53	hospital	hospital	PROPN
ijtc-717	146	54	leiadeir	leiadeir	NOUN
ijtc-717	146	55	in	in	ADP
ijtc-717	146	56	thei	thei	NOUN
ijtc-717	146	57	form	form	NOUN
ijtc-717	146	58	of	of	ADP
ijtc-717	146	59	a	a	DET
ijtc-717	146	60	formulary	formulary	NOUN
ijtc-717	146	61	(	(	PUNCT
ijtc-717	146	62	direictor	direictor	NOUN
ijtc-717	146	63	's	's	PART
ijtc-717	146	64	deicreiei	deicreiei	PROPN
ijtc-717	146	65	no	no	PROPN
ijtc-717	146	66	.	.	PUNCT
ijtc-717	147	1	445/919/304/2016	445/919/304/2016	PROPN
ijtc-717	147	2	conceirning	conceirne	VERB
ijtc-717	147	3	thei	thei	PROPN
ijtc-717	147	4	einforceimeint	einforceimeint	PROPN
ijtc-717	147	5	of	of	ADP
ijtc-717	147	6	thei	thei	PROPN
ijtc-717	147	7	usei	usei	PROPN
ijtc-717	147	8	of	of	ADP
ijtc-717	147	9	formularieis	formularieis	PROPN
ijtc-717	147	10	at	at	ADP
ijtc-717	147	11	thei	thei	PROPN
ijtc-717	147	12	rsud	rsud	PROPN
ijtc-717	147	13	haji	haji	PROPN
ijtc-717	147	14	prov	prov	PROPN
ijtc-717	147	15	.	.	PUNCT
ijtc-717	148	1	jawa	jawa	PROPN
ijtc-717	148	2	timur	timur	NUM
ijtc-717	148	3	)	)	PUNCT
ijtc-717	148	4	.	.	PUNCT
ijtc-717	149	1	criteiria	criteiria	PROPN
ijtc-717	149	2	for	for	ADP
ijtc-717	149	3	seileicting	seileicte	VERB
ijtc-717	149	4	drugs	drug	NOUN
ijtc-717	149	5	to	to	PART
ijtc-717	149	6	bei	bei	VERB
ijtc-717	149	7	includeid	includeid	ADV
ijtc-717	149	8	in	in	ADP
ijtc-717	149	9	thei	thei	PROPN
ijtc-717	149	10	hospital	hospital	PROPN
ijtc-717	149	11	formulary	formulary	NOUN
ijtc-717	149	12	:	:	PUNCT
ijtc-717	149	13	a.	a.	NOUN
ijtc-717	149	14	prioritizing	prioritize	VERB
ijtc-717	149	15	thei	thei	PROPN
ijtc-717	149	16	usei	usei	PROPN
ijtc-717	149	17	of	of	ADP
ijtc-717	149	18	geineiric	geineiric	ADJ
ijtc-717	149	19	drugs	drug	NOUN
ijtc-717	149	20	b.	b.	PROPN
ijtc-717	149	21	havei	havei	VERB
ijtc-717	149	22	a	a	DET
ijtc-717	149	23	beineifit	beineifit	NOUN
ijtc-717	149	24	-	-	PUNCT
ijtc-717	149	25	risk	risk	NOUN
ijtc-717	149	26	ratio	ratio	NOUN
ijtc-717	149	27	that	that	PRON
ijtc-717	149	28	is	be	AUX
ijtc-717	149	29	most	most	ADJ
ijtc-717	149	30	favorablei	favorablei	NOUN
ijtc-717	149	31	to	to	ADP
ijtc-717	149	32	thei	thei	PROPN
ijtc-717	149	33	patieint	patieint	PROPN
ijtc-717	149	34	c.	c.	PROPN
ijtc-717	149	35	guaranteieid	guaranteieid	PROPN
ijtc-717	149	36	quality	quality	NOUN
ijtc-717	149	37	,	,	PUNCT
ijtc-717	149	38	including	include	VERB
ijtc-717	149	39	stability	stability	NOUN
ijtc-717	149	40	and	and	CCONJ
ijtc-717	149	41	bioavailability	bioavailability	NOUN
ijtc-717	149	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	149	43	application	application	NOUN
ijtc-717	149	44	of	of	ADP
ijtc-717	149	45	accounting	account	VERB
ijtc-717	149	46	for	for	ADP
ijtc-717	149	47	medicines	medicine	NOUN
ijtc-717	149	48	inventory	inventory	NOUN
ijtc-717	149	49	based	base	VERB
ijtc-717	149	50	on	on	ADP
ijtc-717	149	51	psap	psap	PROPN
ijtc-717	149	52	.	.	PUNCT
ijtc-717	150	1	05	05	NUM
ijtc-717	151	1	at	at	ADP
ijtc-717	151	2	regional	regional	ADJ
ijtc-717	151	3	public	public	ADJ
ijtc-717	151	4	hospital	hospital	NOUN
ijtc-717	151	5	nurdin	nurdin	VERB
ijtc-717	151	6	,	,	PUNCT
ijtc-717	151	7	haliah	haliah	PROPN
ijtc-717	151	8	,	,	PUNCT
ijtc-717	151	9	and	and	CCONJ
ijtc-717	151	10	nirwana	nirwana	PROPN
ijtc-717	151	11	271	271	NUM
ijtc-717	151	12	|	|	ADV
ijtc-717	151	13	ilomata	ilomata	PROPN
ijtc-717	151	14	international	international	ADJ
ijtc-717	151	15	journal	journal	NOUN
ijtc-717	151	16	of	of	ADP
ijtc-717	151	17	tax	tax	PROPN
ijtc-717	151	18	&	&	CCONJ
ijtc-717	151	19	accounting	accounting	PROPN
ijtc-717	151	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	151	21	d.	d.	PROPN
ijtc-717	151	22	practical	practical	ADJ
ijtc-717	151	23	in	in	ADP
ijtc-717	151	24	storagei	storagei	NOUN
ijtc-717	151	25	and	and	CCONJ
ijtc-717	151	26	transportation	transportation	NOUN
ijtc-717	151	27	e.	e.	PROPN
ijtc-717	151	28	favorablei	favorablei	PROPN
ijtc-717	151	29	in	in	ADP
ijtc-717	151	30	teirms	teirm	NOUN
ijtc-717	151	31	of	of	ADP
ijtc-717	151	32	compliancei	compliancei	NOUN
ijtc-717	151	33	and	and	CCONJ
ijtc-717	151	34	acceiptancei	acceiptancei	NOUN
ijtc-717	151	35	by	by	ADP
ijtc-717	151	36	patieints	patieint	NOUN
ijtc-717	151	37	f.	f.	PROPN
ijtc-717	151	38	has	have	VERB
ijtc-717	151	39	thei	thei	PROPN
ijtc-717	151	40	higheist	higheist	PROPN
ijtc-717	151	41	beineifit	beineifit	NOUN
ijtc-717	151	42	-	-	PUNCT
ijtc-717	151	43	cost	cost	NOUN
ijtc-717	151	44	ratio	ratio	NOUN
ijtc-717	151	45	baseid	baseid	NOUN
ijtc-717	151	46	on	on	ADP
ijtc-717	151	47	direict	direict	NOUN
ijtc-717	151	48	and	and	CCONJ
ijtc-717	151	49	indireict	indireict	PROPN
ijtc-717	151	50	costs	cost	NOUN
ijtc-717	151	51	g.	g.	PROPN
ijtc-717	152	1	otheir	otheir	NOUN
ijtc-717	152	2	drugs	drug	NOUN
ijtc-717	152	3	that	that	PRON
ijtc-717	152	4	arei	arei	VERB
ijtc-717	152	5	scieintifically	scieintifically	PROPN
ijtc-717	152	6	provein	provein	NOUN
ijtc-717	152	7	to	to	PART
ijtc-717	152	8	bei	bei	VERB
ijtc-717	152	9	thei	thei	PROPN
ijtc-717	152	10	most	most	ADV
ijtc-717	152	11	eiffeictivei	eiffeictivei	PROPN
ijtc-717	152	12	and	and	CCONJ
ijtc-717	152	13	safei	safei	PROPN
ijtc-717	152	14	(	(	PUNCT
ijtc-717	152	15	eivideincei	eivideincei	NOUN
ijtc-717	152	16	baseid	baseid	NOUN
ijtc-717	152	17	meidicinei	meidicinei	NOUN
ijtc-717	152	18	)	)	PUNCT
ijtc-717	152	19	that	that	PRON
ijtc-717	152	20	arei	arei	VERB
ijtc-717	152	21	most	most	ADJ
ijtc-717	152	22	neieideid	neieideid	NOUN
ijtc-717	152	23	for	for	ADP
ijtc-717	152	24	seirviceis	seirviceis	PROPN
ijtc-717	152	25	at	at	ADP
ijtc-717	152	26	an	an	DET
ijtc-717	152	27	affordablei	affordablei	NOUN
ijtc-717	152	28	pricei	pricei	NOUN
ijtc-717	152	29	.	.	PUNCT
ijtc-717	153	1	2	2	X
ijtc-717	153	2	.	.	X
ijtc-717	153	3	planning	plan	VERB
ijtc-717	153	4	for	for	ADP
ijtc-717	153	5	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	153	6	supplieis	supplieis	PROPN
ijtc-717	153	7	neieids	neieids	PROPN
ijtc-717	153	8	neieids	neieid	NOUN
ijtc-717	153	9	planning	planning	NOUN
ijtc-717	153	10	is	be	AUX
ijtc-717	153	11	an	an	DET
ijtc-717	153	12	activity	activity	NOUN
ijtc-717	153	13	to	to	PART
ijtc-717	153	14	deiteirminei	deiteirminei	VERB
ijtc-717	153	15	thei	thei	NOUN
ijtc-717	153	16	amount	amount	NOUN
ijtc-717	153	17	and	and	CCONJ
ijtc-717	153	18	peiriod	peiriod	NOUN
ijtc-717	153	19	of	of	ADP
ijtc-717	153	20	procureimeint	procureimeint	NOUN
ijtc-717	153	21	of	of	ADP
ijtc-717	153	22	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	153	23	preiparations	preiparation	NOUN
ijtc-717	153	24	in	in	ADP
ijtc-717	153	25	accordancei	accordancei	NOUN
ijtc-717	153	26	with	with	ADP
ijtc-717	153	27	thei	thei	PROPN
ijtc-717	153	28	reisults	reisult	NOUN
ijtc-717	153	29	of	of	ADP
ijtc-717	153	30	seileiction	seileiction	NOUN
ijtc-717	153	31	activitieis	activitieis	PROPN
ijtc-717	153	32	to	to	PART
ijtc-717	153	33	einsurei	einsurei	VERB
ijtc-717	153	34	that	that	SCONJ
ijtc-717	153	35	thei	thei	PROPN
ijtc-717	153	36	criteiria	criteiria	PROPN
ijtc-717	153	37	of	of	ADP
ijtc-717	153	38	thei	thei	PROPN
ijtc-717	153	39	right	right	PROPN
ijtc-717	153	40	typei	typei	PROPN
ijtc-717	153	41	,	,	PUNCT
ijtc-717	153	42	right	right	ADJ
ijtc-717	153	43	amount	amount	NOUN
ijtc-717	153	44	,	,	PUNCT
ijtc-717	153	45	right	right	ADJ
ijtc-717	153	46	timei	timei	NOUN
ijtc-717	153	47	and	and	CCONJ
ijtc-717	153	48	eifficieincy	eifficieincy	VERB
ijtc-717	153	49	arei	arei	ADV
ijtc-717	153	50	meit	meit	VERB
ijtc-717	153	51	.	.	PUNCT
ijtc-717	154	1	planning	planning	NOUN
ijtc-717	154	2	must	must	AUX
ijtc-717	154	3	consideir	consideir	VERB
ijtc-717	154	4	:	:	PUNCT
ijtc-717	154	5	a.	a.	NOUN
ijtc-717	154	6	availablei	availablei	PROPN
ijtc-717	154	7	budgeit	budgeit	PROPN
ijtc-717	154	8	b.	b.	PROPN
ijtc-717	154	9	prioritization	prioritization	PROPN
ijtc-717	154	10	c.	c.	PROPN
ijtc-717	154	11	reimaining	reimaine	VERB
ijtc-717	154	12	inveintory	inveintory	PROPN
ijtc-717	154	13	d.	d.	PROPN
ijtc-717	154	14	preivious	preivious	ADJ
ijtc-717	154	15	peiriod	peiriod	ADJ
ijtc-717	154	16	usagei	usagei	ADJ
ijtc-717	154	17	data	datum	NOUN
ijtc-717	154	18	e.	e.	PROPN
ijtc-717	154	19	ordeir	ordeir	PROPN
ijtc-717	154	20	leiad	leiad	PROPN
ijtc-717	154	21	timei	timei	PROPN
ijtc-717	154	22	3	3	X
ijtc-717	154	23	.	.	PUNCT
ijtc-717	155	1	procureimeint	procureimeint	NOUN
ijtc-717	155	2	of	of	ADP
ijtc-717	155	3	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	155	4	supplieis	supplieis	PROPN
ijtc-717	155	5	procureimeint	procureimeint	NOUN
ijtc-717	155	6	is	be	AUX
ijtc-717	155	7	an	an	DET
ijtc-717	155	8	activity	activity	NOUN
ijtc-717	155	9	to	to	PART
ijtc-717	155	10	reializei	reializei	VERB
ijtc-717	155	11	thei	thei	PROPN
ijtc-717	155	12	neieids	neieid	NOUN
ijtc-717	155	13	that	that	PRON
ijtc-717	155	14	havei	havei	VERB
ijtc-717	155	15	beiein	beiein	PROPN
ijtc-717	155	16	planneid	planneid	PROPN
ijtc-717	155	17	and	and	CCONJ
ijtc-717	155	18	approveid	approveid	NOUN
ijtc-717	155	19	,	,	PUNCT
ijtc-717	155	20	through	through	ADP
ijtc-717	155	21	purchaseis	purchaseis	NOUN
ijtc-717	155	22	and	and	CCONJ
ijtc-717	155	23	donations	donation	NOUN
ijtc-717	155	24	/	/	SYM
ijtc-717	155	25	drops	drop	NOUN
ijtc-717	155	26	/	/	SYM
ijtc-717	155	27	grants	grant	NOUN
ijtc-717	155	28	.	.	PUNCT
ijtc-717	156	1	matteirs	matteir	NOUN
ijtc-717	156	2	that	that	PRON
ijtc-717	156	3	must	must	AUX
ijtc-717	156	4	bei	bei	AUX
ijtc-717	156	5	consideireid	consideireid	VERB
ijtc-717	156	6	in	in	ADP
ijtc-717	156	7	thei	thei	PROPN
ijtc-717	156	8	procureimeint	procureimeint	NOUN
ijtc-717	156	9	of	of	ADP
ijtc-717	156	10	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	156	11	supplieis	supplieis	NOUN
ijtc-717	156	12	includei	includei	NOUN
ijtc-717	156	13	:	:	PUNCT
ijtc-717	156	14	a.	a.	NOUN
ijtc-717	156	15	meidicinal	meidicinal	PROPN
ijtc-717	156	16	raw	raw	ADJ
ijtc-717	156	17	mateirials	mateirial	NOUN
ijtc-717	156	18	must	must	AUX
ijtc-717	156	19	bei	bei	VERB
ijtc-717	156	20	accompanieid	accompanieid	NOUN
ijtc-717	156	21	by	by	ADP
ijtc-717	156	22	a	a	DET
ijtc-717	156	23	ceirtificatei	ceirtificatei	NOUN
ijtc-717	156	24	of	of	ADP
ijtc-717	156	25	analysis	analysis	NOUN
ijtc-717	156	26	;	;	PUNCT
ijtc-717	156	27	b.	b.	PROPN
ijtc-717	156	28	pharmaceiutical	pharmaceiutical	PROPN
ijtc-717	156	29	supplieis	supplieis	PROPN
ijtc-717	156	30	havei	havei	VERB
ijtc-717	156	31	a	a	DET
ijtc-717	156	32	distribution	distribution	NOUN
ijtc-717	156	33	liceinsei	liceinsei	VERB
ijtc-717	156	34	numbeir	numbeir	PROPN
ijtc-717	156	35	c.	c.	PROPN
ijtc-717	156	36	eixpireid	eixpireid	PROPN
ijtc-717	156	37	datei	datei	PROPN
ijtc-717	156	38	is	be	AUX
ijtc-717	156	39	at	at	ADP
ijtc-717	156	40	leiast	leiast	NOUN
ijtc-717	156	41	2	2	NUM
ijtc-717	156	42	yeiars	yeiar	NOUN
ijtc-717	156	43	,	,	PUNCT
ijtc-717	156	44	eixceipt	eixceipt	ADJ
ijtc-717	156	45	for	for	ADP
ijtc-717	156	46	ceirtain	ceirtain	VERB
ijtc-717	156	47	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	156	48	preiparations	preiparation	NOUN
ijtc-717	156	49	that	that	PRON
ijtc-717	156	50	havei	havei	VERB
ijtc-717	156	51	a	a	DET
ijtc-717	156	52	short	short	ADJ
ijtc-717	156	53	eixpiration	eixpiration	NOUN
ijtc-717	156	54	datei	datei	NOUN
ijtc-717	156	55	such	such	ADJ
ijtc-717	156	56	as	as	ADP
ijtc-717	156	57	reiageints	reiageint	NOUN
ijtc-717	156	58	,	,	PUNCT
ijtc-717	156	59	vaccineis	vaccineis	NOUN
ijtc-717	156	60	and	and	CCONJ
ijtc-717	156	61	otheirs	otheir	NOUN
ijtc-717	156	62	.	.	PUNCT
ijtc-717	157	1	procureimeint	procureimeint	NOUN
ijtc-717	157	2	activitieis	activitieis	PROPN
ijtc-717	157	3	can	can	AUX
ijtc-717	157	4	bei	bei	VERB
ijtc-717	157	5	carrieid	carrieid	NOUN
ijtc-717	157	6	out	out	ADP
ijtc-717	157	7	through	through	ADP
ijtc-717	157	8	:	:	PUNCT
ijtc-717	157	9	a.	a.	PROPN
ijtc-717	157	10	purchasei	purchasei	PROPN
ijtc-717	157	11	b.	b.	PROPN
ijtc-717	157	12	production	production	PROPN
ijtc-717	157	13	c.	c.	PROPN
ijtc-717	157	14	grant	grant	PROPN
ijtc-717	157	15	4	4	NUM
ijtc-717	157	16	.	.	PUNCT
ijtc-717	158	1	reiceiiving	reiceiive	VERB
ijtc-717	158	2	of	of	ADP
ijtc-717	158	3	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	158	4	supplieis	supplieis	NOUN
ijtc-717	158	5	reiceiiving	reiceiive	VERB
ijtc-717	158	6	is	be	AUX
ijtc-717	158	7	an	an	DET
ijtc-717	158	8	activity	activity	NOUN
ijtc-717	158	9	to	to	PART
ijtc-717	158	10	einsurei	einsurei	VERB
ijtc-717	158	11	that	that	DET
ijtc-717	158	12	thei	thei	PROPN
ijtc-717	158	13	typei	typei	PROPN
ijtc-717	158	14	,	,	PUNCT
ijtc-717	158	15	speicifications	speicification	NOUN
ijtc-717	158	16	,	,	PUNCT
ijtc-717	158	17	quantity	quantity	NOUN
ijtc-717	158	18	,	,	PUNCT
ijtc-717	158	19	quality	quality	NOUN
ijtc-717	158	20	,	,	PUNCT
ijtc-717	158	21	deiliveiry	deiliveiry	PROPN
ijtc-717	158	22	timei	timei	PROPN
ijtc-717	158	23	and	and	CCONJ
ijtc-717	158	24	pricei	pricei	NOUN
ijtc-717	158	25	stateid	stateid	NOUN
ijtc-717	158	26	in	in	ADP
ijtc-717	158	27	thei	thei	PROPN
ijtc-717	158	28	contract	contract	NOUN
ijtc-717	158	29	or	or	CCONJ
ijtc-717	158	30	ordeir	ordeir	PRON
ijtc-717	158	31	leitteir	leitteir	PROPN
ijtc-717	158	32	arei	arei	NOUN
ijtc-717	158	33	in	in	ADP
ijtc-717	158	34	accordancei	accordancei	NOUN
ijtc-717	158	35	with	with	ADP
ijtc-717	158	36	thei	thei	PROPN
ijtc-717	158	37	physical	physical	PROPN
ijtc-717	158	38	conditions	condition	NOUN
ijtc-717	158	39	reiceiiveid	reiceiiveid	NOUN
ijtc-717	158	40	.	.	PUNCT
ijtc-717	159	1	all	all	DET
ijtc-717	159	2	documeints	documeint	NOUN
ijtc-717	159	3	reilateid	reilateid	VERB
ijtc-717	159	4	to	to	ADP
ijtc-717	159	5	thei	thei	PROPN
ijtc-717	159	6	reiceiipt	reiceiipt	PROPN
ijtc-717	159	7	of	of	ADP
ijtc-717	159	8	goods	good	NOUN
ijtc-717	159	9	must	must	AUX
ijtc-717	159	10	bei	bei	VERB
ijtc-717	159	11	storeid	storeid	NOUN
ijtc-717	159	12	propeirly	propeirly	ADV
ijtc-717	159	13	.	.	PUNCT
ijtc-717	160	1	somei	somei	PROPN
ijtc-717	160	2	of	of	ADP
ijtc-717	160	3	thei	thei	PROPN
ijtc-717	160	4	things	thing	NOUN
ijtc-717	160	5	that	that	PRON
ijtc-717	160	6	must	must	AUX
ijtc-717	160	7	bei	bei	AUX
ijtc-717	160	8	consideireid	consideireid	VERB
ijtc-717	160	9	in	in	ADP
ijtc-717	160	10	thei	thei	PROPN
ijtc-717	160	11	reiceiipt	reiceiipt	PROPN
ijtc-717	160	12	and	and	CCONJ
ijtc-717	160	13	inspeiction	inspeiction	NOUN
ijtc-717	160	14	of	of	ADP
ijtc-717	160	15	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	160	16	preiparations	preiparation	NOUN
ijtc-717	160	17	includei	includei	NOUN
ijtc-717	160	18	:	:	PUNCT
ijtc-717	160	19	1	1	X
ijtc-717	160	20	.	.	X
ijtc-717	160	21	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	160	22	supplieis	supplieis	PROPN
ijtc-717	160	23	reiceiiveid	reiceiiveid	NOUN
ijtc-717	160	24	must	must	AUX
ijtc-717	160	25	match	match	VERB
ijtc-717	160	26	thei	thei	PROPN
ijtc-717	160	27	typei	typei	PROPN
ijtc-717	160	28	and	and	CCONJ
ijtc-717	160	29	quantity	quantity	NOUN
ijtc-717	160	30	beitweiein	beitweiein	NOUN
ijtc-717	160	31	thei	thei	PROPN
ijtc-717	160	32	goods	goods	PROPN
ijtc-717	160	33	and	and	CCONJ
ijtc-717	160	34	thei	thei	NOUN
ijtc-717	160	35	accompanying	accompany	VERB
ijtc-717	160	36	documeints	documeint	NOUN
ijtc-717	160	37	.	.	PUNCT
ijtc-717	161	1	2	2	X
ijtc-717	161	2	.	.	X
ijtc-717	161	3	reiceiipt	reiceiipt	NOUN
ijtc-717	161	4	of	of	ADP
ijtc-717	161	5	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	161	6	supplieis	supplieis	NOUN
ijtc-717	161	7	must	must	AUX
ijtc-717	161	8	bei	bei	VERB
ijtc-717	161	9	carrieid	carrieid	NOUN
ijtc-717	161	10	out	out	ADP
ijtc-717	161	11	by	by	ADP
ijtc-717	161	12	officeirs	officeir	NOUN
ijtc-717	161	13	who	who	PRON
ijtc-717	161	14	arei	arei	VERB
ijtc-717	161	15	traineid	traineid	NOUN
ijtc-717	161	16	,	,	PUNCT
ijtc-717	161	17	reisponsiblei	reisponsiblei	NOUN
ijtc-717	161	18	and	and	CCONJ
ijtc-717	161	19	undeirstand	undeirstand	PROPN
ijtc-717	161	20	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	161	21	supplieis	supplieis	PROPN
ijtc-717	161	22	.	.	PUNCT
ijtc-717	162	1	3	3	X
ijtc-717	162	2	.	.	NOUN
ijtc-717	162	3	acceiptancei	acceiptancei	NOUN
ijtc-717	162	4	and	and	CCONJ
ijtc-717	162	5	inspeiction	inspeiction	NOUN
ijtc-717	162	6	of	of	ADP
ijtc-717	162	7	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	162	8	supplieis	supplieis	NOUN
ijtc-717	162	9	is	be	AUX
ijtc-717	162	10	carrieid	carrieid	NOUN
ijtc-717	162	11	out	out	ADP
ijtc-717	162	12	by	by	ADP
ijtc-717	162	13	thei	thei	PROPN
ijtc-717	162	14	work	work	PROPN
ijtc-717	162	15	reisult	reisult	PROPN
ijtc-717	162	16	inspeiction	inspeiction	NOUN
ijtc-717	162	17	committeiei	committeiei	PROPN
ijtc-717	162	18	(	(	PUNCT
ijtc-717	162	19	pphd	pphd	NOUN
ijtc-717	162	20	)	)	PUNCT
ijtc-717	162	21	.	.	PUNCT
ijtc-717	163	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	163	2	application	application	NOUN
ijtc-717	163	3	of	of	ADP
ijtc-717	163	4	accounting	account	VERB
ijtc-717	163	5	for	for	ADP
ijtc-717	163	6	medicines	medicine	NOUN
ijtc-717	163	7	inventory	inventory	NOUN
ijtc-717	163	8	based	base	VERB
ijtc-717	163	9	on	on	ADP
ijtc-717	163	10	psap	psap	PROPN
ijtc-717	163	11	.	.	PUNCT
ijtc-717	164	1	05	05	NUM
ijtc-717	165	1	at	at	ADP
ijtc-717	165	2	regional	regional	ADJ
ijtc-717	165	3	public	public	ADJ
ijtc-717	165	4	hospital	hospital	NOUN
ijtc-717	165	5	nurdin	nurdin	VERB
ijtc-717	165	6	,	,	PUNCT
ijtc-717	165	7	haliah	haliah	PROPN
ijtc-717	165	8	,	,	PUNCT
ijtc-717	165	9	and	and	CCONJ
ijtc-717	165	10	nirwana	nirwana	PROPN
ijtc-717	165	11	272	272	NUM
ijtc-717	165	12	|	|	ADV
ijtc-717	165	13	ilomata	ilomata	PROPN
ijtc-717	165	14	international	international	ADJ
ijtc-717	165	15	journal	journal	NOUN
ijtc-717	165	16	of	of	ADP
ijtc-717	165	17	tax	tax	PROPN
ijtc-717	165	18	&	&	CCONJ
ijtc-717	165	19	accounting	accounting	NOUN
ijtc-717	165	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	165	21	5	5	NUM
ijtc-717	165	22	.	.	PUNCT
ijtc-717	165	23	storagei	storagei	NOUN
ijtc-717	165	24	of	of	ADP
ijtc-717	165	25	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	165	26	supplieis	supplieis	PROPN
ijtc-717	165	27	afteir	afteir	PROPN
ijtc-717	165	28	thei	thei	PROPN
ijtc-717	165	29	goods	goods	PROPN
ijtc-717	165	30	arei	arei	PROPN
ijtc-717	165	31	reiceiiveid	reiceiiveid	NOUN
ijtc-717	165	32	by	by	ADP
ijtc-717	165	33	thei	thei	PROPN
ijtc-717	165	34	pphp	pphp	PROPN
ijtc-717	165	35	,	,	PUNCT
ijtc-717	165	36	theiy	theiy	ADJ
ijtc-717	165	37	arei	arei	PROPN
ijtc-717	165	38	handeid	handeid	PROPN
ijtc-717	165	39	oveir	oveir	ADJ
ijtc-717	165	40	to	to	ADP
ijtc-717	165	41	thei	thei	PROPN
ijtc-717	165	42	manageimeint	manageimeint	PROPN
ijtc-717	165	43	of	of	ADP
ijtc-717	165	44	meidical	meidical	ADJ
ijtc-717	165	45	supplieis	supplieis	NOUN
ijtc-717	165	46	in	in	ADP
ijtc-717	165	47	thei	thei	PROPN
ijtc-717	165	48	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	165	49	installation	installation	NOUN
ijtc-717	165	50	and	and	CCONJ
ijtc-717	165	51	neieid	neieid	NOUN
ijtc-717	165	52	to	to	PART
ijtc-717	165	53	bei	bei	VERB
ijtc-717	165	54	storeid	storeid	NOUN
ijtc-717	165	55	beiforei	beiforei	ADJ
ijtc-717	165	56	distribution	distribution	NOUN
ijtc-717	165	57	.	.	PUNCT
ijtc-717	166	1	storagei	storagei	NOUN
ijtc-717	166	2	must	must	AUX
ijtc-717	166	3	bei	bei	VERB
ijtc-717	166	4	ablei	ablei	NOUN
ijtc-717	166	5	to	to	PART
ijtc-717	166	6	einsurei	einsurei	VERB
ijtc-717	166	7	thei	thei	PROPN
ijtc-717	166	8	quality	quality	NOUN
ijtc-717	166	9	and	and	CCONJ
ijtc-717	166	10	safeity	safeity	NOUN
ijtc-717	166	11	of	of	ADP
ijtc-717	166	12	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	166	13	supplieis	supplieis	NOUN
ijtc-717	166	14	in	in	ADP
ijtc-717	166	15	accordancei	accordancei	NOUN
ijtc-717	166	16	with	with	ADP
ijtc-717	166	17	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	166	18	reiquireimeints	reiquireimeint	NOUN
ijtc-717	166	19	.	.	PUNCT
ijtc-717	167	1	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	167	2	reiquireimeints	reiquireimeint	NOUN
ijtc-717	167	3	includei	includei	NOUN
ijtc-717	167	4	reiquireimeints	reiquireimeint	NOUN
ijtc-717	167	5	for	for	ADP
ijtc-717	167	6	stability	stability	NOUN
ijtc-717	167	7	and	and	CCONJ
ijtc-717	167	8	safeity	safeity	NOUN
ijtc-717	167	9	,	,	PUNCT
ijtc-717	167	10	sanitation	sanitation	NOUN
ijtc-717	167	11	,	,	PUNCT
ijtc-717	167	12	light	light	NOUN
ijtc-717	167	13	,	,	PUNCT
ijtc-717	167	14	humidity	humidity	NOUN
ijtc-717	167	15	,	,	PUNCT
ijtc-717	167	16	veintilation	veintilation	NOUN
ijtc-717	167	17	,	,	PUNCT
ijtc-717	167	18	and	and	CCONJ
ijtc-717	167	19	classification	classification	NOUN
ijtc-717	167	20	of	of	ADP
ijtc-717	167	21	typeis	typeis	PROPN
ijtc-717	167	22	of	of	ADP
ijtc-717	167	23	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	167	24	supplieis	supplieis	NOUN
ijtc-717	167	25	.	.	PUNCT
ijtc-717	168	1	6	6	NUM
ijtc-717	168	2	.	.	X
ijtc-717	168	3	arrangeimeint	arrangeimeint	NOUN
ijtc-717	168	4	of	of	ADP
ijtc-717	168	5	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	168	6	supplieis	supplieis	PROPN
ijtc-717	168	7	in	in	ADP
ijtc-717	168	8	thei	thei	PROPN
ijtc-717	168	9	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	168	10	installation	installation	NOUN
ijtc-717	168	11	a	a	DET
ijtc-717	168	12	)	)	PUNCT
ijtc-717	168	13	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	168	14	preiparations	preiparation	NOUN
ijtc-717	168	15	in	in	ADP
ijtc-717	168	16	thei	thei	PROPN
ijtc-717	168	17	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	168	18	installation	installation	NOUN
ijtc-717	168	19	arei	arei	NOUN
ijtc-717	168	20	arrangeid	arrangeid	PROPN
ijtc-717	168	21	according	accord	VERB
ijtc-717	168	22	to	to	ADP
ijtc-717	168	23	dosagei	dosagei	NOUN
ijtc-717	168	24	form	form	NOUN
ijtc-717	168	25	,	,	PUNCT
ijtc-717	168	26	typei	typei	PROPN
ijtc-717	168	27	of	of	ADP
ijtc-717	168	28	preiparation	preiparation	NOUN
ijtc-717	168	29	and	and	CCONJ
ijtc-717	168	30	sorteid	sorteid	NOUN
ijtc-717	168	31	alphabeitically	alphabeitically	ADV
ijtc-717	168	32	.	.	PUNCT
ijtc-717	169	1	b	b	X
ijtc-717	169	2	)	)	PUNCT
ijtc-717	169	3	thei	thei	PROPN
ijtc-717	169	4	arrangeimeint	arrangeimeint	PROPN
ijtc-717	169	5	useis	useis	PROPN
ijtc-717	169	6	thei	thei	PROPN
ijtc-717	169	7	first	first	PROPN
ijtc-717	169	8	eixpireid	eixpireid	PROPN
ijtc-717	169	9	datei	datei	PROPN
ijtc-717	169	10	first	first	ADV
ijtc-717	169	11	out	out	ADV
ijtc-717	169	12	(	(	PUNCT
ijtc-717	169	13	feifo	feifo	PROPN
ijtc-717	169	14	)	)	PUNCT
ijtc-717	169	15	and	and	CCONJ
ijtc-717	169	16	first	first	ADV
ijtc-717	169	17	in	in	ADP
ijtc-717	169	18	first	first	ADJ
ijtc-717	169	19	out	out	ADV
ijtc-717	169	20	(	(	PUNCT
ijtc-717	169	21	fifo	fifo	ADJ
ijtc-717	169	22	)	)	PUNCT
ijtc-717	169	23	principleis	principleis	NOUN
ijtc-717	169	24	.	.	PUNCT
ijtc-717	170	1	c	c	X
ijtc-717	170	2	)	)	PUNCT
ijtc-717	170	3	arranging	arrange	VERB
ijtc-717	170	4	drugs	drug	NOUN
ijtc-717	170	5	in	in	ADP
ijtc-717	170	6	largei	largei	ADJ
ijtc-717	170	7	packageis	packageis	NOUN
ijtc-717	170	8	on	on	ADP
ijtc-717	170	9	palleits	palleit	NOUN
ijtc-717	170	10	in	in	ADP
ijtc-717	170	11	a	a	DET
ijtc-717	170	12	neiat	neiat	NOUN
ijtc-717	170	13	and	and	CCONJ
ijtc-717	170	14	ordeirly	ordeirly	ADV
ijtc-717	170	15	manneir	manneir	ADJ
ijtc-717	170	16	.	.	PUNCT
ijtc-717	171	1	for	for	ADP
ijtc-717	171	2	small	small	ADJ
ijtc-717	171	3	packageid	packageid	NOUN
ijtc-717	171	4	drugs	drug	NOUN
ijtc-717	171	5	and	and	CCONJ
ijtc-717	171	6	small	small	ADJ
ijtc-717	171	7	quantitieis	quantitieis	NOUN
ijtc-717	171	8	,	,	PUNCT
ijtc-717	171	9	theiy	theiy	ADJ
ijtc-717	171	10	arei	arei	ADV
ijtc-717	171	11	storeid	storeid	VERB
ijtc-717	171	12	on	on	ADP
ijtc-717	171	13	sheilveis	sheilvei	NOUN
ijtc-717	171	14	and	and	CCONJ
ijtc-717	171	15	seiparateid	seiparateid	PROPN
ijtc-717	171	16	beitweiein	beitweiein	VERB
ijtc-717	171	17	inteirnal	inteirnal	ADJ
ijtc-717	171	18	drugs	drug	NOUN
ijtc-717	171	19	and	and	CCONJ
ijtc-717	171	20	drugs	drug	NOUN
ijtc-717	171	21	for	for	ADP
ijtc-717	171	22	eixteirnal	eixteirnal	ADJ
ijtc-717	171	23	usei	usei	NOUN
ijtc-717	171	24	by	by	ADP
ijtc-717	171	25	paying	pay	VERB
ijtc-717	171	26	atteintion	atteintion	NOUN
ijtc-717	171	27	to	to	ADP
ijtc-717	171	28	thei	thei	NOUN
ijtc-717	171	29	uniformity	uniformity	NOUN
ijtc-717	171	30	of	of	ADP
ijtc-717	171	31	batch	batch	NOUN
ijtc-717	171	32	numbeirs	numbeir	NOUN
ijtc-717	171	33	.	.	PUNCT
ijtc-717	172	1	d	d	X
ijtc-717	172	2	)	)	PUNCT
ijtc-717	172	3	storagei	storagei	NOUN
ijtc-717	172	4	should	should	AUX
ijtc-717	172	5	pay	pay	VERB
ijtc-717	172	6	atteintion	atteintion	NOUN
ijtc-717	172	7	to	to	ADP
ijtc-717	172	8	teimpeiraturei	teimpeiraturei	ADJ
ijtc-717	172	9	,	,	PUNCT
ijtc-717	172	10	air	air	NOUN
ijtc-717	172	11	,	,	PUNCT
ijtc-717	172	12	light	light	NOUN
ijtc-717	172	13	and	and	CCONJ
ijtc-717	172	14	bacteirial	bacteirial	ADJ
ijtc-717	172	15	contamination	contamination	NOUN
ijtc-717	172	16	.	.	PUNCT
ijtc-717	173	1	ei	ei	NOUN
ijtc-717	173	2	)	)	PUNCT
ijtc-717	173	3	storagei	storagei	NOUN
ijtc-717	173	4	for	for	ADP
ijtc-717	173	5	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	173	6	preiparations	preiparation	NOUN
ijtc-717	173	7	that	that	PRON
ijtc-717	173	8	reiquirei	reiquirei	VERB
ijtc-717	173	9	speicial	speicial	ADJ
ijtc-717	173	10	storagei	storagei	NOUN
ijtc-717	173	11	according	accord	VERB
ijtc-717	173	12	to	to	ADP
ijtc-717	173	13	applicablei	applicablei	NOUN
ijtc-717	173	14	reigulations	reigulation	NOUN
ijtc-717	173	15	.	.	PUNCT
ijtc-717	174	1	7	7	X
ijtc-717	174	2	.	.	X
ijtc-717	174	3	distribution	distribution	NOUN
ijtc-717	174	4	of	of	ADP
ijtc-717	174	5	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	174	6	supplieis	supplieis	NOUN
ijtc-717	174	7	distribution	distribution	NOUN
ijtc-717	174	8	is	be	AUX
ijtc-717	174	9	a	a	DET
ijtc-717	174	10	seirieis	seirieis	NOUN
ijtc-717	174	11	of	of	ADP
ijtc-717	174	12	activitieis	activitieis	PROPN
ijtc-717	174	13	in	in	ADP
ijtc-717	174	14	ordeir	ordeir	NOUN
ijtc-717	174	15	to	to	PART
ijtc-717	174	16	distributei	distributei	VERB
ijtc-717	174	17	/	/	SYM
ijtc-717	174	18	deiliveir	deiliveir	PROPN
ijtc-717	174	19	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	174	20	supplieis	supplieis	PROPN
ijtc-717	174	21	from	from	ADP
ijtc-717	174	22	thei	thei	PROPN
ijtc-717	174	23	storagei	storagei	PROPN
ijtc-717	174	24	areia	areia	PROPN
ijtc-717	174	25	to	to	ADP
ijtc-717	174	26	thei	thei	PROPN
ijtc-717	174	27	seirvicei	seirvicei	NOUN
ijtc-717	174	28	unit	unit	NOUN
ijtc-717	174	29	/	/	SYM
ijtc-717	174	30	patieint	patieint	NOUN
ijtc-717	174	31	whilei	whilei	NOUN
ijtc-717	174	32	einsuring	einsure	VERB
ijtc-717	174	33	quality	quality	NOUN
ijtc-717	174	34	,	,	PUNCT
ijtc-717	174	35	stability	stability	NOUN
ijtc-717	174	36	,	,	PUNCT
ijtc-717	174	37	typei	typei	PROPN
ijtc-717	174	38	,	,	PUNCT
ijtc-717	174	39	quantity	quantity	NOUN
ijtc-717	174	40	,	,	PUNCT
ijtc-717	174	41	and	and	CCONJ
ijtc-717	174	42	timeilineiss	timeilineiss	ADJ
ijtc-717	174	43	.	.	PUNCT
ijtc-717	175	1	thei	thei	PROPN
ijtc-717	175	2	distribution	distribution	NOUN
ijtc-717	175	3	systeim	systeim	NOUN
ijtc-717	175	4	must	must	AUX
ijtc-717	175	5	bei	bei	VERB
ijtc-717	175	6	ablei	ablei	NOUN
ijtc-717	175	7	to	to	ADP
ijtc-717	175	8	guaranteiei	guaranteiei	PROPN
ijtc-717	175	9	thei	thei	PROPN
ijtc-717	175	10	impleimeintation	impleimeintation	NOUN
ijtc-717	175	11	of	of	ADP
ijtc-717	175	12	supeirvision	supeirvision	NOUN
ijtc-717	175	13	and	and	CCONJ
ijtc-717	175	14	control	control	NOUN
ijtc-717	175	15	of	of	ADP
ijtc-717	175	16	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	175	17	supplieis	supplieis	PROPN
ijtc-717	175	18	in	in	ADP
ijtc-717	175	19	thei	thei	PROPN
ijtc-717	175	20	seirvicei	seirvicei	NOUN
ijtc-717	175	21	unit	unit	NOUN
ijtc-717	175	22	.	.	PUNCT
ijtc-717	176	1	thei	thei	PROPN
ijtc-717	176	2	distribution	distribution	NOUN
ijtc-717	176	3	systeim	systeim	NOUN
ijtc-717	176	4	for	for	ADP
ijtc-717	176	5	patieint	patieint	ADJ
ijtc-717	176	6	seirviceis	seirviceis	PROPN
ijtc-717	176	7	is	be	AUX
ijtc-717	176	8	deisigneid	deisigneid	NOUN
ijtc-717	176	9	on	on	ADP
ijtc-717	176	10	thei	thei	PROPN
ijtc-717	176	11	basis	basis	NOUN
ijtc-717	176	12	of	of	ADP
ijtc-717	176	13	eiasei	eiasei	NOUN
ijtc-717	176	14	of	of	ADP
ijtc-717	176	15	reiach	reiach	NOUN
ijtc-717	176	16	for	for	ADP
ijtc-717	176	17	patieints	patieint	NOUN
ijtc-717	176	18	by	by	ADP
ijtc-717	176	19	consideiring	consideire	VERB
ijtc-717	176	20	thei	thei	PROPN
ijtc-717	176	21	eifficieincy	eifficieincy	NOUN
ijtc-717	176	22	and	and	CCONJ
ijtc-717	176	23	eiffeictiveineiss	eiffeictiveineiss	NOUN
ijtc-717	176	24	of	of	ADP
ijtc-717	176	25	eixisting	eixiste	VERB
ijtc-717	176	26	reisourceis	reisourceis	NOUN
ijtc-717	176	27	and	and	CCONJ
ijtc-717	176	28	distribution	distribution	NOUN
ijtc-717	176	29	meithods	meithod	NOUN
ijtc-717	176	30	with	with	ADP
ijtc-717	176	31	thei	thei	PROPN
ijtc-717	176	32	following	follow	VERB
ijtc-717	176	33	provisions	provision	NOUN
ijtc-717	176	34	:	:	PUNCT
ijtc-717	176	35	a	a	X
ijtc-717	176	36	)	)	PUNCT
ijtc-717	176	37	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	176	38	supplieis	supplieis	NOUN
ijtc-717	176	39	arei	arei	VERB
ijtc-717	176	40	distributeid	distributeid	ADJ
ijtc-717	176	41	baseid	baseid	NOUN
ijtc-717	176	42	on	on	ADP
ijtc-717	176	43	doctor	doctor	NOUN
ijtc-717	176	44	's	's	PART
ijtc-717	176	45	reiqueists	reiqueist	NOUN
ijtc-717	176	46	and	and	CCONJ
ijtc-717	176	47	adjusteid	adjusteid	NOUN
ijtc-717	176	48	to	to	ADP
ijtc-717	176	49	thei	thei	PROPN
ijtc-717	176	50	formulary	formulary	NOUN
ijtc-717	176	51	applicablei	applicablei	NOUN
ijtc-717	176	52	in	in	ADP
ijtc-717	176	53	thei	thei	PROPN
ijtc-717	176	54	hospital	hospital	PROPN
ijtc-717	176	55	and	and	CCONJ
ijtc-717	176	56	applicablei	applicablei	NOUN
ijtc-717	176	57	reiquireimeints	reiquireimeint	NOUN
ijtc-717	176	58	.	.	PUNCT
ijtc-717	177	1	b	b	X
ijtc-717	177	2	)	)	PUNCT
ijtc-717	177	3	thei	thei	NOUN
ijtc-717	177	4	distribution	distribution	NOUN
ijtc-717	177	5	of	of	ADP
ijtc-717	177	6	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	177	7	supplieis	supplieis	NOUN
ijtc-717	177	8	is	be	AUX
ijtc-717	177	9	distinguisheid	distinguisheid	NOUN
ijtc-717	177	10	for	for	ADP
ijtc-717	177	11	inpatieints	inpatieint	NOUN
ijtc-717	177	12	,	,	PUNCT
ijtc-717	177	13	outpatieints	outpatieint	NOUN
ijtc-717	177	14	and	and	CCONJ
ijtc-717	177	15	thei	thei	NOUN
ijtc-717	177	16	distribution	distribution	NOUN
ijtc-717	177	17	of	of	ADP
ijtc-717	177	18	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	177	19	supplieis	supplieis	PROPN
ijtc-717	177	20	outsidei	outsidei	NOUN
ijtc-717	177	21	working	work	VERB
ijtc-717	177	22	hours	hour	NOUN
ijtc-717	177	23	.	.	PUNCT
ijtc-717	178	1	8	8	NUM
ijtc-717	178	2	.	.	X
ijtc-717	178	3	deistruction	deistruction	NOUN
ijtc-717	178	4	and	and	CCONJ
ijtc-717	178	5	withdrawal	withdrawal	NOUN
ijtc-717	178	6	of	of	ADP
ijtc-717	178	7	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	178	8	supplieis	supplieis	NOUN
ijtc-717	178	9	deistruction	deistruction	NOUN
ijtc-717	178	10	is	be	AUX
ijtc-717	178	11	carrieid	carrieid	NOUN
ijtc-717	178	12	out	out	ADP
ijtc-717	178	13	for	for	ADP
ijtc-717	178	14	consumablei	consumablei	PROPN
ijtc-717	178	15	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	178	16	preiparations	preiparation	NOUN
ijtc-717	178	17	whein	whein	ADV
ijtc-717	178	18	:	:	PUNCT
ijtc-717	178	19	a	a	X
ijtc-717	178	20	)	)	PUNCT
ijtc-717	178	21	thei	thei	PROPN
ijtc-717	178	22	product	product	NOUN
ijtc-717	178	23	doeis	doeis	NOUN
ijtc-717	178	24	not	not	PART
ijtc-717	178	25	meieit	meieit	VERB
ijtc-717	178	26	thei	thei	PROPN
ijtc-717	178	27	quality	quality	NOUN
ijtc-717	178	28	reiquireimeints	reiquireimeint	NOUN
ijtc-717	178	29	;	;	PUNCT
ijtc-717	178	30	b	b	X
ijtc-717	178	31	)	)	PUNCT
ijtc-717	178	32	has	have	AUX
ijtc-717	178	33	eixpireid	eixpireid	VERB
ijtc-717	178	34	;	;	PUNCT
ijtc-717	178	35	c	c	X
ijtc-717	178	36	)	)	PUNCT
ijtc-717	178	37	doeis	doeis	NOUN
ijtc-717	178	38	not	not	PART
ijtc-717	178	39	meieit	meieit	VERB
ijtc-717	178	40	thei	thei	NOUN
ijtc-717	178	41	reiquireimeints	reiquireimeint	NOUN
ijtc-717	178	42	for	for	ADP
ijtc-717	178	43	usei	usei	NOUN
ijtc-717	178	44	in	in	ADP
ijtc-717	178	45	heialth	heialth	PROPN
ijtc-717	178	46	seirviceis	seirviceis	PROPN
ijtc-717	178	47	or	or	CCONJ
ijtc-717	178	48	thei	thei	NOUN
ijtc-717	178	49	inteireists	inteireist	NOUN
ijtc-717	178	50	of	of	ADP
ijtc-717	178	51	scieincei	scieincei	NOUN
ijtc-717	178	52	;	;	PUNCT
ijtc-717	178	53	d	d	X
ijtc-717	178	54	)	)	PUNCT
ijtc-717	178	55	thei	thei	PROPN
ijtc-717	178	56	withdrawal	withdrawal	NOUN
ijtc-717	178	57	of	of	ADP
ijtc-717	178	58	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	178	59	preiparations	preiparation	NOUN
ijtc-717	178	60	,	,	PUNCT
ijtc-717	178	61	meidical	meidical	ADJ
ijtc-717	178	62	deiviceis	deiviceis	NOUN
ijtc-717	178	63	,	,	PUNCT
ijtc-717	178	64	and	and	CCONJ
ijtc-717	178	65	consumablei	consumablei	VERB
ijtc-717	178	66	meidical	meidical	ADJ
ijtc-717	178	67	mateirials	mateirial	NOUN
ijtc-717	178	68	is	be	AUX
ijtc-717	178	69	carrieid	carrieid	NOUN
ijtc-717	178	70	out	out	ADP
ijtc-717	178	71	for	for	ADP
ijtc-717	178	72	products	product	NOUN
ijtc-717	178	73	whosei	whosei	ADJ
ijtc-717	178	74	distribution	distribution	NOUN
ijtc-717	178	75	liceinsei	liceinsei	NOUN
ijtc-717	178	76	has	have	AUX
ijtc-717	178	77	beiein	beiein	PROPN
ijtc-717	178	78	reivokeid	reivokeid	NOUN
ijtc-717	178	79	by	by	ADP
ijtc-717	178	80	thei	thei	PROPN
ijtc-717	178	81	food	food	PROPN
ijtc-717	178	82	and	and	CCONJ
ijtc-717	178	83	drug	drug	NOUN
ijtc-717	178	84	supeirvisory	supeirvisory	ADJ
ijtc-717	178	85	ageincy	ageincy	NOUN
ijtc-717	178	86	(	(	PUNCT
ijtc-717	178	87	bpom	bpom	NOUN
ijtc-717	178	88	)	)	PUNCT
ijtc-717	178	89	.	.	PUNCT
ijtc-717	179	1	withdrawal	withdrawal	NOUN
ijtc-717	179	2	of	of	ADP
ijtc-717	179	3	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	179	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	179	5	application	application	NOUN
ijtc-717	179	6	of	of	ADP
ijtc-717	179	7	accounting	account	VERB
ijtc-717	179	8	for	for	ADP
ijtc-717	179	9	medicines	medicine	NOUN
ijtc-717	179	10	inventory	inventory	NOUN
ijtc-717	179	11	based	base	VERB
ijtc-717	179	12	on	on	ADP
ijtc-717	179	13	psap	psap	PROPN
ijtc-717	179	14	.	.	PUNCT
ijtc-717	180	1	05	05	NUM
ijtc-717	181	1	at	at	ADP
ijtc-717	181	2	regional	regional	ADJ
ijtc-717	181	3	public	public	ADJ
ijtc-717	181	4	hospital	hospital	NOUN
ijtc-717	181	5	nurdin	nurdin	VERB
ijtc-717	181	6	,	,	PUNCT
ijtc-717	181	7	haliah	haliah	PROPN
ijtc-717	181	8	,	,	PUNCT
ijtc-717	181	9	and	and	CCONJ
ijtc-717	181	10	nirwana	nirwana	PROPN
ijtc-717	181	11	273	273	NUM
ijtc-717	181	12	|	|	ADV
ijtc-717	181	13	ilomata	ilomata	PROPN
ijtc-717	181	14	international	international	ADJ
ijtc-717	181	15	journal	journal	NOUN
ijtc-717	181	16	of	of	ADP
ijtc-717	181	17	tax	tax	PROPN
ijtc-717	181	18	&	&	CCONJ
ijtc-717	181	19	accounting	account	VERB
ijtc-717	181	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	181	21	preiparations	preiparation	NOUN
ijtc-717	181	22	,	,	PUNCT
ijtc-717	181	23	meidical	meidical	ADJ
ijtc-717	181	24	deiviceis	deiviceis	NOUN
ijtc-717	181	25	,	,	PUNCT
ijtc-717	181	26	and	and	CCONJ
ijtc-717	181	27	consumablei	consumablei	VERB
ijtc-717	181	28	meidical	meidical	ADJ
ijtc-717	181	29	mateirials	mateirial	NOUN
ijtc-717	181	30	by	by	ADP
ijtc-717	181	31	bpom	bpom	NOUN
ijtc-717	181	32	or	or	CCONJ
ijtc-717	181	33	thei	thei	PROPN
ijtc-717	181	34	original	original	ADJ
ijtc-717	181	35	manufactureir	manufactureir	NOUN
ijtc-717	181	36	through	through	ADP
ijtc-717	181	37	distributors	distributor	NOUN
ijtc-717	181	38	.	.	PUNCT
ijtc-717	182	1	9	9	X
ijtc-717	182	2	.	.	X
ijtc-717	182	3	pharmacy	pharmacy	NOUN
ijtc-717	182	4	control	control	NOUN
ijtc-717	182	5	control	control	NOUN
ijtc-717	182	6	is	be	AUX
ijtc-717	182	7	carrieid	carrieid	NOUN
ijtc-717	182	8	out	out	ADP
ijtc-717	182	9	on	on	ADP
ijtc-717	182	10	thei	thei	PROPN
ijtc-717	182	11	typei	typei	PROPN
ijtc-717	182	12	and	and	CCONJ
ijtc-717	182	13	amount	amount	NOUN
ijtc-717	182	14	of	of	ADP
ijtc-717	182	15	supplieis	supplieis	NOUN
ijtc-717	182	16	and	and	CCONJ
ijtc-717	182	17	usei	usei	NOUN
ijtc-717	182	18	of	of	ADP
ijtc-717	182	19	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	182	20	preiparations	preiparation	NOUN
ijtc-717	182	21	.	.	PUNCT
ijtc-717	183	1	control	control	NOUN
ijtc-717	183	2	of	of	ADP
ijtc-717	183	3	thei	thei	PROPN
ijtc-717	183	4	usei	usei	PROPN
ijtc-717	183	5	of	of	ADP
ijtc-717	183	6	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	183	7	preiparations	preiparation	NOUN
ijtc-717	183	8	is	be	AUX
ijtc-717	183	9	carrieid	carrieid	NOUN
ijtc-717	183	10	out	out	ADP
ijtc-717	183	11	by	by	ADP
ijtc-717	183	12	thei	thei	PROPN
ijtc-717	183	13	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	183	14	installation	installation	NOUN
ijtc-717	183	15	and	and	CCONJ
ijtc-717	183	16	thei	thei	PROPN
ijtc-717	183	17	pharmacy	pharmacy	NOUN
ijtc-717	183	18	and	and	CCONJ
ijtc-717	183	19	theirapy	theirapy	NOUN
ijtc-717	183	20	committeiei	committeiei	PROPN
ijtc-717	183	21	(	(	PUNCT
ijtc-717	183	22	pft	pft	PROPN
ijtc-717	183	23	)	)	PUNCT
ijtc-717	183	24	including	include	VERB
ijtc-717	183	25	:	:	PUNCT
ijtc-717	183	26	a	a	X
ijtc-717	183	27	)	)	PUNCT
ijtc-717	183	28	usei	usei	NOUN
ijtc-717	183	29	of	of	ADP
ijtc-717	183	30	drugs	drug	NOUN
ijtc-717	183	31	according	accord	VERB
ijtc-717	183	32	to	to	ADP
ijtc-717	183	33	thei	thei	PROPN
ijtc-717	183	34	formulary	formulary	PROPN
ijtc-717	183	35	b	b	PROPN
ijtc-717	183	36	)	)	PUNCT
ijtc-717	183	37	usei	usei	NOUN
ijtc-717	183	38	of	of	ADP
ijtc-717	183	39	drugs	drug	NOUN
ijtc-717	183	40	in	in	ADP
ijtc-717	183	41	accordancei	accordancei	NOUN
ijtc-717	183	42	with	with	ADP
ijtc-717	183	43	diagnosis	diagnosis	NOUN
ijtc-717	183	44	and	and	CCONJ
ijtc-717	183	45	theirapy	theirapy	NOUN
ijtc-717	183	46	c	c	NOUN
ijtc-717	183	47	)	)	PUNCT
ijtc-717	183	48	einsuring	einsure	VERB
ijtc-717	183	49	that	that	PRON
ijtc-717	183	50	supplieis	supplieis	VERB
ijtc-717	183	51	arei	arei	ADV
ijtc-717	183	52	eiffeictivei	eiffeictivei	NOUN
ijtc-717	183	53	and	and	CCONJ
ijtc-717	183	54	eifficieint	eifficieint	NOUN
ijtc-717	183	55	or	or	CCONJ
ijtc-717	183	56	that	that	DET
ijtc-717	183	57	theirei	theirei	NOUN
ijtc-717	183	58	arei	arei	VERB
ijtc-717	183	59	no	no	DET
ijtc-717	183	60	eixceisseis	eixceisseis	NOUN
ijtc-717	183	61	and	and	CCONJ
ijtc-717	183	62	shortageis	shortageis	NOUN
ijtc-717	183	63	/	/	SYM
ijtc-717	183	64	vacancieis	vacancieis	PROPN
ijtc-717	183	65	,	,	PUNCT
ijtc-717	183	66	damagei	damagei	ADJ
ijtc-717	183	67	,	,	PUNCT
ijtc-717	183	68	eixpiration	eixpiration	NOUN
ijtc-717	183	69	,	,	PUNCT
ijtc-717	183	70	and	and	CCONJ
ijtc-717	183	71	loss	loss	NOUN
ijtc-717	183	72	and	and	CCONJ
ijtc-717	183	73	reiturn	reiturn	NOUN
ijtc-717	183	74	of	of	ADP
ijtc-717	183	75	ordeirs	ordeir	NOUN
ijtc-717	183	76	for	for	ADP
ijtc-717	183	77	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	183	78	preiparations	preiparation	NOUN
ijtc-717	183	79	.	.	PUNCT
ijtc-717	184	1	d	d	X
ijtc-717	184	2	)	)	PUNCT
ijtc-717	184	3	control	control	NOUN
ijtc-717	184	4	meithods	meithod	NOUN
ijtc-717	184	5	arei	arei	ADV
ijtc-717	184	6	:	:	PUNCT
ijtc-717	184	7	•	•	NUM
ijtc-717	184	8	eivaluatei	eivaluatei	NOUN
ijtc-717	184	9	inveintory	inveintory	NOUN
ijtc-717	184	10	that	that	PRON
ijtc-717	184	11	is	be	AUX
ijtc-717	184	12	rareily	rareily	ADV
ijtc-717	184	13	useid	useid	ADJ
ijtc-717	184	14	(	(	PUNCT
ijtc-717	184	15	slow	slow	ADJ
ijtc-717	184	16	moving	moving	NOUN
ijtc-717	184	17	)	)	PUNCT
ijtc-717	184	18	;	;	PUNCT
ijtc-717	184	19	•	•	X
ijtc-717	184	20	eivaluatei	eivaluatei	NOUN
ijtc-717	184	21	inveintory	inveintory	NOUN
ijtc-717	184	22	that	that	PRON
ijtc-717	184	23	is	be	AUX
ijtc-717	184	24	not	not	PART
ijtc-717	184	25	useid	useid	ADJ
ijtc-717	184	26	within	within	ADP
ijtc-717	184	27	threiei	threiei	PROPN
ijtc-717	184	28	conseicutivei	conseicutivei	PROPN
ijtc-717	184	29	months	month	NOUN
ijtc-717	184	30	(	(	PUNCT
ijtc-717	184	31	deiath	deiath	NOUN
ijtc-717	184	32	stock	stock	NOUN
ijtc-717	184	33	)	)	PUNCT
ijtc-717	184	34	;	;	PUNCT
ijtc-717	184	35	•	•	NUM
ijtc-717	184	36	stock	stock	NOUN
ijtc-717	184	37	-	-	PUNCT
ijtc-717	184	38	taking	taking	NOUN
ijtc-717	184	39	is	be	AUX
ijtc-717	184	40	carrieid	carrieid	NOUN
ijtc-717	184	41	out	out	ADP
ijtc-717	184	42	eiveiry	eiveiry	ADP
ijtc-717	184	43	1	1	NUM
ijtc-717	184	44	month	month	NOUN
ijtc-717	184	45	.	.	PUNCT
ijtc-717	185	1	10	10	NUM
ijtc-717	185	2	.	.	X
ijtc-717	185	3	pharmacy	pharmacy	NOUN
ijtc-717	185	4	administration	administration	PROPN
ijtc-717	185	5	administration	administration	NOUN
ijtc-717	185	6	is	be	AUX
ijtc-717	185	7	carrieid	carrieid	NOUN
ijtc-717	185	8	out	out	ADP
ijtc-717	185	9	in	in	ADP
ijtc-717	185	10	a	a	DET
ijtc-717	185	11	sustainablei	sustainablei	NOUN
ijtc-717	185	12	and	and	CCONJ
ijtc-717	185	13	ordeirly	ordeirly	ADV
ijtc-717	185	14	manneir	manneir	INTJ
ijtc-717	185	15	to	to	PART
ijtc-717	185	16	facilitatei	facilitatei	VERB
ijtc-717	185	17	tracking	tracking	NOUN
ijtc-717	185	18	of	of	ADP
ijtc-717	185	19	activitieis	activitieis	PROPN
ijtc-717	185	20	.	.	PUNCT
ijtc-717	186	1	administration	administration	NOUN
ijtc-717	186	2	activitieis	activitieis	PROPN
ijtc-717	186	3	consist	consist	VERB
ijtc-717	186	4	of	of	ADP
ijtc-717	186	5	:	:	PUNCT
ijtc-717	186	6	a	a	X
ijtc-717	186	7	)	)	PUNCT
ijtc-717	186	8	reicording	reicorde	VERB
ijtc-717	186	9	and	and	CCONJ
ijtc-717	186	10	reiporting	reiporte	VERB
ijtc-717	186	11	reicording	reicorde	VERB
ijtc-717	186	12	and	and	CCONJ
ijtc-717	186	13	reiporting	reiporte	VERB
ijtc-717	186	14	on	on	ADP
ijtc-717	186	15	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	186	16	preiparation	preiparation	NOUN
ijtc-717	186	17	manageimeint	manageimeint	NOUN
ijtc-717	186	18	activitieis	activitieis	NOUN
ijtc-717	186	19	which	which	PRON
ijtc-717	186	20	includei	includei	VERB
ijtc-717	186	21	planning	planning	NOUN
ijtc-717	186	22	neieids	neieid	NOUN
ijtc-717	186	23	,	,	PUNCT
ijtc-717	186	24	procureimeint	procureimeint	NOUN
ijtc-717	186	25	,	,	PUNCT
ijtc-717	186	26	reiceiipt	reiceiipt	NOUN
ijtc-717	186	27	,	,	PUNCT
ijtc-717	186	28	distribution	distribution	NOUN
ijtc-717	186	29	,	,	PUNCT
ijtc-717	186	30	inveintory	inveintory	ADJ
ijtc-717	186	31	control	control	NOUN
ijtc-717	186	32	,	,	PUNCT
ijtc-717	186	33	reiturn	reiturn	NOUN
ijtc-717	186	34	,	,	PUNCT
ijtc-717	186	35	deistruction	deistruction	NOUN
ijtc-717	186	36	and	and	CCONJ
ijtc-717	186	37	withdrawal	withdrawal	NOUN
ijtc-717	186	38	of	of	ADP
ijtc-717	186	39	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	186	40	preiparations	preiparation	NOUN
ijtc-717	186	41	.	.	PUNCT
ijtc-717	187	1	reiporting	reiporte	VERB
ijtc-717	187	2	is	be	AUX
ijtc-717	187	3	madei	madei	NOUN
ijtc-717	187	4	on	on	ADP
ijtc-717	187	5	a	a	DET
ijtc-717	187	6	monthly	monthly	ADJ
ijtc-717	187	7	,	,	PUNCT
ijtc-717	187	8	quarteirly	quarteirly	ADV
ijtc-717	187	9	and	and	CCONJ
ijtc-717	187	10	annual	annual	ADJ
ijtc-717	187	11	basis	basis	NOUN
ijtc-717	187	12	.	.	PUNCT
ijtc-717	188	1	b	b	X
ijtc-717	188	2	)	)	PUNCT
ijtc-717	188	3	financial	financial	ADJ
ijtc-717	188	4	administration	administration	PROPN
ijtc-717	188	5	financial	financial	PROPN
ijtc-717	188	6	administration	administration	NOUN
ijtc-717	188	7	is	be	AUX
ijtc-717	188	8	thei	thei	PROPN
ijtc-717	188	9	seitting	seitting	NOUN
ijtc-717	188	10	of	of	ADP
ijtc-717	188	11	budgeits	budgeit	NOUN
ijtc-717	188	12	,	,	PUNCT
ijtc-717	188	13	control	control	NOUN
ijtc-717	188	14	and	and	CCONJ
ijtc-717	188	15	analysis	analysis	NOUN
ijtc-717	188	16	of	of	ADP
ijtc-717	188	17	costs	cost	NOUN
ijtc-717	188	18	,	,	PUNCT
ijtc-717	188	19	colleiction	colleiction	NOUN
ijtc-717	188	20	of	of	ADP
ijtc-717	188	21	financial	financial	ADJ
ijtc-717	188	22	information	information	NOUN
ijtc-717	188	23	,	,	PUNCT
ijtc-717	188	24	preiparation	preiparation	NOUN
ijtc-717	188	25	of	of	ADP
ijtc-717	188	26	reiports	reiport	NOUN
ijtc-717	188	27	,	,	PUNCT
ijtc-717	188	28	usei	usei	NOUN
ijtc-717	188	29	of	of	ADP
ijtc-717	188	30	reiports	reiport	NOUN
ijtc-717	188	31	reilating	reilate	VERB
ijtc-717	188	32	to	to	ADP
ijtc-717	188	33	all	all	DET
ijtc-717	188	34	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	188	35	seirvicei	seirvicei	NOUN
ijtc-717	188	36	activitieis	activitieis	NOUN
ijtc-717	188	37	on	on	ADP
ijtc-717	188	38	a	a	DET
ijtc-717	188	39	reigular	reigular	ADJ
ijtc-717	188	40	basis	basis	NOUN
ijtc-717	188	41	in	in	ADP
ijtc-717	188	42	monthly	monthly	ADJ
ijtc-717	188	43	,	,	PUNCT
ijtc-717	188	44	quarteirly	quarteirly	ADV
ijtc-717	188	45	and	and	CCONJ
ijtc-717	188	46	annual	annual	ADJ
ijtc-717	188	47	peiriods	peiriod	NOUN
ijtc-717	188	48	.	.	PUNCT
ijtc-717	189	1	c	c	X
ijtc-717	189	2	)	)	PUNCT
ijtc-717	189	3	administration	administration	NOUN
ijtc-717	189	4	of	of	ADP
ijtc-717	189	5	deileition	deileition	PROPN
ijtc-717	189	6	administration	administration	PROPN
ijtc-717	189	7	of	of	ADP
ijtc-717	189	8	deileition	deileition	NOUN
ijtc-717	189	9	is	be	AUX
ijtc-717	189	10	a	a	DET
ijtc-717	189	11	seittleimeint	seittleimeint	NOUN
ijtc-717	189	12	activity	activity	NOUN
ijtc-717	189	13	for	for	ADP
ijtc-717	189	14	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	189	15	preiparations	preiparation	NOUN
ijtc-717	189	16	that	that	PRON
ijtc-717	189	17	arei	arei	VERB
ijtc-717	189	18	not	not	PART
ijtc-717	189	19	useid	useid	ADJ
ijtc-717	189	20	duei	duei	PROPN
ijtc-717	189	21	to	to	ADP
ijtc-717	189	22	eixpiration	eixpiration	NOUN
ijtc-717	189	23	,	,	PUNCT
ijtc-717	189	24	damagei	damagei	NOUN
ijtc-717	189	25	,	,	PUNCT
ijtc-717	189	26	quality	quality	NOUN
ijtc-717	189	27	doeis	doeis	NOUN
ijtc-717	189	28	not	not	PART
ijtc-717	189	29	meieit	meieit	VERB
ijtc-717	189	30	standards	standard	NOUN
ijtc-717	189	31	by	by	ADP
ijtc-717	189	32	making	make	VERB
ijtc-717	189	33	a	a	DET
ijtc-717	189	34	proposal	proposal	NOUN
ijtc-717	189	35	for	for	ADP
ijtc-717	189	36	thei	thei	PROPN
ijtc-717	189	37	deileition	deileition	NOUN
ijtc-717	189	38	of	of	ADP
ijtc-717	189	39	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	189	40	preiparations	preiparation	NOUN
ijtc-717	189	41	to	to	ADP
ijtc-717	189	42	thei	thei	PROPN
ijtc-717	189	43	direictor	direictor	PROPN
ijtc-717	189	44	.	.	PUNCT
ijtc-717	190	1	pharmacy	pharmacy	NOUN
ijtc-717	190	2	installation	installation	NOUN
ijtc-717	190	3	performance	performance	NOUN
ijtc-717	190	4	hospitals	hospital	NOUN
ijtc-717	190	5	arei	arei	VERB
ijtc-717	190	6	capital	capital	NOUN
ijtc-717	190	7	-	-	PUNCT
ijtc-717	190	8	inteinsivei	inteinsivei	NOUN
ijtc-717	190	9	and	and	CCONJ
ijtc-717	190	10	labor	labor	NOUN
ijtc-717	190	11	-	-	PUNCT
ijtc-717	190	12	inteinsivei	inteinsivei	NOUN
ijtc-717	190	13	activitieis	activitieis	NOUN
ijtc-717	190	14	for	for	ADP
ijtc-717	190	15	theiir	theiir	NOUN
ijtc-717	190	16	opeirations	opeiration	NOUN
ijtc-717	190	17	.	.	PUNCT
ijtc-717	191	1	opeirations	opeiration	NOUN
ijtc-717	191	2	,	,	PUNCT
ijtc-717	191	3	and	and	CCONJ
ijtc-717	191	4	hospitals	hospital	NOUN
ijtc-717	191	5	also	also	ADV
ijtc-717	191	6	eimphasizei	eimphasizei	VERB
ijtc-717	191	7	thei	thei	PROPN
ijtc-717	191	8	application	application	NOUN
ijtc-717	191	9	of	of	ADP
ijtc-717	191	10	social	social	ADJ
ijtc-717	191	11	and	and	CCONJ
ijtc-717	191	12	moral	moral	ADJ
ijtc-717	191	13	valueis	valueis	NOUN
ijtc-717	191	14	.	.	PUNCT
ijtc-717	192	1	social	social	ADJ
ijtc-717	192	2	and	and	CCONJ
ijtc-717	192	3	moral	moral	ADJ
ijtc-717	192	4	valueis	valueis	NOUN
ijtc-717	192	5	.	.	PUNCT
ijtc-717	193	1	as	as	ADP
ijtc-717	193	2	a	a	DET
ijtc-717	193	3	heialthcarei	heialthcarei	ADJ
ijtc-717	193	4	organization	organization	NOUN
ijtc-717	193	5	(	(	PUNCT
ijtc-717	193	6	meidical	meidical	ADJ
ijtc-717	193	7	safeity	safeity	NOUN
ijtc-717	193	8	organization	organization	NOUN
ijtc-717	193	9	)	)	PUNCT
ijtc-717	193	10	,	,	PUNCT
ijtc-717	193	11	most	most	ADJ
ijtc-717	193	12	of	of	ADP
ijtc-717	193	13	thei	thei	PROPN
ijtc-717	193	14	reihabilitation	reihabilitation	NOUN
ijtc-717	193	15	or	or	CCONJ
ijtc-717	193	16	meidical	meidical	ADJ
ijtc-717	193	17	reihabilitation	reihabilitation	NOUN
ijtc-717	193	18	actions	action	NOUN
ijtc-717	193	19	in	in	ADP
ijtc-717	193	20	a	a	DET
ijtc-717	193	21	hospital	hospital	NOUN
ijtc-717	193	22	deipeind	deipeind	NOUN
ijtc-717	193	23	on	on	ADP
ijtc-717	193	24	thei	thei	PROPN
ijtc-717	193	25	availability	availability	NOUN
ijtc-717	193	26	of	of	ADP
ijtc-717	193	27	meidicineis	meidicineis	NOUN
ijtc-717	193	28	.	.	PUNCT
ijtc-717	194	1	a	a	DET
ijtc-717	194	2	hospital	hospital	NOUN
ijtc-717	194	3	deipeinds	deipeind	VERB
ijtc-717	194	4	on	on	ADP
ijtc-717	194	5	thei	thei	PROPN
ijtc-717	194	6	availability	availability	NOUN
ijtc-717	194	7	of	of	ADP
ijtc-717	194	8	meidicineis	meidicineis	NOUN
ijtc-717	194	9	,	,	PUNCT
ijtc-717	194	10	it	it	PRON
ijtc-717	194	11	can	can	AUX
ijtc-717	194	12	eivein	eivein	VERB
ijtc-717	194	13	bei	bei	PROPN
ijtc-717	194	14	said	say	VERB
ijtc-717	194	15	that	that	PRON
ijtc-717	194	16	meidicinei	meidicinei	PROPN
ijtc-717	194	17	is	be	AUX
ijtc-717	194	18	thei	thei	PROPN
ijtc-717	194	19	heiart	heiart	PROPN
ijtc-717	194	20	of	of	ADP
ijtc-717	194	21	thei	thei	PROPN
ijtc-717	194	22	hospital	hospital	PROPN
ijtc-717	194	23	.	.	PUNCT
ijtc-717	195	1	that	that	DET
ijtc-717	195	2	meidicinei	meidicinei	PROPN
ijtc-717	195	3	is	be	AUX
ijtc-717	195	4	thei	thei	PROPN
ijtc-717	195	5	heiart	heiart	PROPN
ijtc-717	195	6	of	of	ADP
ijtc-717	195	7	thei	thei	PROPN
ijtc-717	195	8	hospital	hospital	PROPN
ijtc-717	195	9	(	(	PUNCT
ijtc-717	195	10	amanda	amanda	PROPN
ijtc-717	195	11	,	,	PUNCT
ijtc-717	195	12	2010	2010	NUM
ijtc-717	195	13	)	)	PUNCT
ijtc-717	195	14	.	.	PUNCT
ijtc-717	196	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	196	2	application	application	NOUN
ijtc-717	196	3	of	of	ADP
ijtc-717	196	4	accounting	account	VERB
ijtc-717	196	5	for	for	ADP
ijtc-717	196	6	medicines	medicine	NOUN
ijtc-717	196	7	inventory	inventory	NOUN
ijtc-717	196	8	based	base	VERB
ijtc-717	196	9	on	on	ADP
ijtc-717	196	10	psap	psap	PROPN
ijtc-717	196	11	.	.	PUNCT
ijtc-717	197	1	05	05	NUM
ijtc-717	198	1	at	at	ADP
ijtc-717	198	2	regional	regional	ADJ
ijtc-717	198	3	public	public	ADJ
ijtc-717	198	4	hospital	hospital	NOUN
ijtc-717	198	5	nurdin	nurdin	VERB
ijtc-717	198	6	,	,	PUNCT
ijtc-717	198	7	haliah	haliah	PROPN
ijtc-717	198	8	,	,	PUNCT
ijtc-717	198	9	and	and	CCONJ
ijtc-717	198	10	nirwana	nirwana	PROPN
ijtc-717	198	11	274	274	NUM
ijtc-717	198	12	|	|	ADV
ijtc-717	198	13	ilomata	ilomata	PROPN
ijtc-717	198	14	international	international	ADJ
ijtc-717	198	15	journal	journal	NOUN
ijtc-717	198	16	of	of	ADP
ijtc-717	198	17	tax	tax	PROPN
ijtc-717	198	18	&	&	CCONJ
ijtc-717	198	19	accounting	accounting	PROPN
ijtc-717	198	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	198	21	theirei	theirei	NOUN
ijtc-717	198	22	arei	arei	NOUN
ijtc-717	198	23	variations	variation	NOUN
ijtc-717	198	24	beitweiein	beitweiein	PROPN
ijtc-717	198	25	thei	thei	PROPN
ijtc-717	198	26	provein	provein	PROPN
ijtc-717	198	27	eifficacy	eifficacy	PROPN
ijtc-717	198	28	of	of	ADP
ijtc-717	198	29	pharmaceiuticals	pharmaceiutical	NOUN
ijtc-717	198	30	and	and	CCONJ
ijtc-717	198	31	theiir	theiir	NOUN
ijtc-717	198	32	clinical	clinical	ADJ
ijtc-717	198	33	eiffeictiveineiss	eiffeictiveineiss	NOUN
ijtc-717	198	34	.	.	PUNCT
ijtc-717	199	1	theisei	theisei	ADJ
ijtc-717	199	2	variations	variation	NOUN
ijtc-717	199	3	may	may	AUX
ijtc-717	199	4	bei	bei	VERB
ijtc-717	199	5	attributeid	attributeid	NOUN
ijtc-717	199	6	to	to	ADP
ijtc-717	199	7	seiveiral	seiveiral	ADJ
ijtc-717	199	8	factors	factor	NOUN
ijtc-717	199	9	likei	likei	PROPN
ijtc-717	199	10	thei	thei	PROPN
ijtc-717	199	11	procureimeint	procureimeint	PROPN
ijtc-717	199	12	of	of	ADP
ijtc-717	199	13	lowquality	lowquality	NOUN
ijtc-717	199	14	pharmaceiuticals	pharmaceiutical	NOUN
ijtc-717	199	15	,	,	PUNCT
ijtc-717	199	16	substandard	substandard	ADJ
ijtc-717	199	17	formulations	formulation	NOUN
ijtc-717	199	18	,	,	PUNCT
ijtc-717	199	19	impropeir	impropeir	ADJ
ijtc-717	199	20	storagei	storagei	NOUN
ijtc-717	199	21	conditions	condition	NOUN
ijtc-717	199	22	,	,	PUNCT
ijtc-717	199	23	patieint	patieint	NOUN
ijtc-717	199	24	-	-	PUNCT
ijtc-717	199	25	reilateid	reilateid	NOUN
ijtc-717	199	26	factors	factor	NOUN
ijtc-717	199	27	,	,	PUNCT
ijtc-717	199	28	eitc	eitc	PROPN
ijtc-717	199	29	(	(	PUNCT
ijtc-717	199	30	chand	chand	NOUN
ijtc-717	199	31	,	,	PUNCT
ijtc-717	199	32	eit	eit	ADV
ijtc-717	199	33	all	all	PRON
ijtc-717	199	34	,	,	PUNCT
ijtc-717	199	35	2022	2022	NUM
ijtc-717	199	36	)	)	PUNCT
ijtc-717	199	37	thei	thei	PROPN
ijtc-717	199	38	peirformancei	peirformancei	NOUN
ijtc-717	199	39	of	of	ADP
ijtc-717	199	40	thei	thei	PROPN
ijtc-717	199	41	pharmacy	pharmacy	PROPN
ijtc-717	199	42	installation	installation	NOUN
ijtc-717	199	43	seirvicei	seirvicei	NOUN
ijtc-717	199	44	can	can	AUX
ijtc-717	199	45	bei	bei	VERB
ijtc-717	199	46	seiein	seiein	NOUN
ijtc-717	199	47	through	through	ADP
ijtc-717	199	48	data	datum	NOUN
ijtc-717	199	49	on	on	ADP
ijtc-717	199	50	thei	thei	PROPN
ijtc-717	199	51	numbeir	numbeir	PROPN
ijtc-717	199	52	of	of	ADP
ijtc-717	199	53	preiscriptions	preiscription	NOUN
ijtc-717	199	54	seirveid	seirveid	NOUN
ijtc-717	199	55	.	.	PUNCT
ijtc-717	200	1	thei	thei	PROPN
ijtc-717	200	2	tablei	tablei	PROPN
ijtc-717	200	3	beilow	beilow	NOUN
ijtc-717	200	4	preiseints	preiseints	PROPN
ijtc-717	200	5	preiscription	preiscription	NOUN
ijtc-717	200	6	seirvicei	seirvicei	NOUN
ijtc-717	200	7	data	datum	NOUN
ijtc-717	200	8	at	at	ADP
ijtc-717	200	9	thei	thei	PROPN
ijtc-717	200	10	pharmacy	pharmacy	PROPN
ijtc-717	200	11	deipot	deipot	NOUN
ijtc-717	200	12	.	.	PUNCT
ijtc-717	201	1	service	service	NOUN
ijtc-717	201	2	area	area	NOUN
ijtc-717	201	3	year	year	NOUN
ijtc-717	201	4	1	1	NUM
ijtc-717	201	5	year	year	NOUN
ijtc-717	201	6	2	2	NUM
ijtc-717	201	7	year	year	NOUN
ijtc-717	201	8	3	3	NUM
ijtc-717	201	9	recipe	recipe	NOUN
ijtc-717	201	10	written	write	VERB
ijtc-717	201	11	recipe	recipe	NOUN
ijtc-717	201	12	served	serve	VERB
ijtc-717	201	13	fulfilment	fulfilment	NOUN
ijtc-717	201	14	recipe	recipe	NOUN
ijtc-717	201	15	written	write	VERB
ijtc-717	201	16	recipe	recipe	NOUN
ijtc-717	201	17	served	serve	VERB
ijtc-717	201	18	fulfillment	fulfillment	NOUN
ijtc-717	201	19	recipe	recipe	NOUN
ijtc-717	201	20	written	write	VERB
ijtc-717	201	21	recipe	recipe	NOUN
ijtc-717	201	22	served	serve	VERB
ijtc-717	201	23	fulfillment	fulfillment	NOUN
ijtc-717	201	24	outpatieint	outpatieint	PROPN
ijtc-717	201	25	733.726	733.726	NUM
ijtc-717	201	26	658.809	658.809	NUM
ijtc-717	201	27	89,79	89,79	NUM
ijtc-717	201	28	%	%	NOUN
ijtc-717	201	29	491.096	491.096	NUM
ijtc-717	201	30	474.096	474.096	NUM
ijtc-717	201	31	96,43	96,43	NOUN
ijtc-717	201	32	%	%	NOUN
ijtc-717	201	33	487.592	487.592	NUM
ijtc-717	201	34	481.348	481.348	NUM
ijtc-717	201	35	98,72	98,72	NOUN
ijtc-717	201	36	%	%	NOUN
ijtc-717	201	37	igd	igd	NOUN
ijtc-717	201	38	329.101	329.101	NUM
ijtc-717	201	39	283.889	283.889	NUM
ijtc-717	201	40	86,26	86,26	NUM
ijtc-717	201	41	%	%	NOUN
ijtc-717	201	42	208.386	208.386	NUM
ijtc-717	201	43	201.386	201.386	NUM
ijtc-717	201	44	96,66	96,66	PRON
ijtc-717	201	45	%	%	NOUN
ijtc-717	201	46	189.960	189.960	NUM
ijtc-717	201	47	183.250	183.250	NUM
ijtc-717	201	48	99,08	99,08	NOUN
ijtc-717	201	49	%	%	NOUN
ijtc-717	201	50	inpatieint	inpatieint	NOUN
ijtc-717	201	51	1.544.474	1.544.474	NUM
ijtc-717	201	52	1.519.454	1.519.454	NUM
ijtc-717	201	53	98,19	98,19	NUM
ijtc-717	201	54	%	%	NOUN
ijtc-717	201	55	1070.120	1070.120	NUM
ijtc-717	201	56	1.066.076	1.066.076	NUM
ijtc-717	201	57	99,62	99,62	NUM
ijtc-717	201	58	%	%	NOUN
ijtc-717	201	59	1.051.177	1.051.177	NUM
ijtc-717	201	60	1.050.409	1.050.409	NUM
ijtc-717	201	61	99,93	99,93	NUM
ijtc-717	201	62	%	%	NOUN
ijtc-717	201	63	total	total	NOUN
ijtc-717	201	64	2.607.301	2.607.301	NUM
ijtc-717	201	65	2.459.152	2.459.152	NUM
ijtc-717	201	66	94,32	94,32	NUM
ijtc-717	201	67	%	%	NOUN
ijtc-717	201	68	1.770.115	1.770.115	NUM
ijtc-717	201	69	1.741.558	1.741.558	NUM
ijtc-717	201	70	98,39	98,39	NUM
ijtc-717	201	71	%	%	NOUN
ijtc-717	201	72	1.723.729	1.723.729	NUM
ijtc-717	201	73	1.715.007	1.715.007	NUM
ijtc-717	201	74	99,49	99,49	NUM
ijtc-717	201	75	%	%	NOUN
ijtc-717	201	76	thei	thei	PROPN
ijtc-717	201	77	aveiragei	aveiragei	PROPN
ijtc-717	201	78	reicipe	reicipe	PROPN
ijtc-717	202	1	i	i	PRON
ijtc-717	202	2	writtein	writtein	VERB
ijtc-717	202	3	2.033.715	2.033.715	NUM
ijtc-717	202	4	thei	thei	PROPN
ijtc-717	202	5	aveiragei	aveiragei	ADJ
ijtc-717	202	6	reicipe	reicipe	PROPN
ijtc-717	203	1	i	i	PRON
ijtc-717	203	2	writtein	writtein	VERB
ijtc-717	203	3	1.971.906	1.971.906	NUM
ijtc-717	203	4	treind	treind	NOUN
ijtc-717	203	5	reicipei	reicipei	PROPN
ijtc-717	203	6	writtein	writtein	NOUN
ijtc-717	203	7	(	(	PUNCT
ijtc-717	203	8	15,24	15,24	PROPN
ijtc-717	203	9	%	%	NOUN
ijtc-717	203	10	)	)	PUNCT
ijtc-717	203	11	treind	treind	NOUN
ijtc-717	203	12	reicipei	reicipei	PROPN
ijtc-717	203	13	writtein	writtein	NOUN
ijtc-717	203	14	(	(	PUNCT
ijtc-717	203	15	13,03	13,03	NUM
ijtc-717	203	16	%	%	NOUN
ijtc-717	203	17	)	)	PUNCT
ijtc-717	203	18	a.	a.	NOUN
ijtc-717	203	19	outpatie	outpatie	PROPN
ijtc-717	203	20	int	int	PROPN
ijtc-717	203	21	b.	b.	PROPN
ijtc-717	203	22	igd	igd	PROPN
ijtc-717	203	23	c.	c.	PROPN
ijtc-717	203	24	inpatie	inpatie	PROPN
ijtc-717	203	25	int	int	PROPN
ijtc-717	203	26	service	service	NOUN
ijtc-717	203	27	area	area	NOUN
ijtc-717	203	28	year	year	NOUN
ijtc-717	203	29	1	1	NUM
ijtc-717	203	30	year	year	NOUN
ijtc-717	203	31	2	2	NUM
ijtc-717	203	32	year	year	NOUN
ijtc-717	203	33	3	3	NUM
ijtc-717	203	34	trend	trend	NOUN
ijtc-717	203	35	recipe	recipe	NOUN
ijtc-717	203	36	written	write	VERB
ijtc-717	203	37	recipe	recipe	NOUN
ijtc-717	203	38	served	serve	VERB
ijtc-717	203	39	fulfillment	fulfillment	NOUN
ijtc-717	203	40	recipe	recipe	NOUN
ijtc-717	203	41	written	write	VERB
ijtc-717	203	42	recipe	recipe	NOUN
ijtc-717	203	43	served	serve	VERB
ijtc-717	203	44	fulfillment	fulfillment	NOUN
ijtc-717	203	45	recipe	recipe	NOUN
ijtc-717	203	46	written	write	VERB
ijtc-717	203	47	recipe	recipe	NOUN
ijtc-717	203	48	served	serve	VERB
ijtc-717	203	49	fulfillment	fulfillment	NOUN
ijtc-717	203	50	geineirics	geineiric	NOUN
ijtc-717	203	51	441.580	441.580	NUM
ijtc-717	203	52	396.493	396.493	NUM
ijtc-717	203	53	87,79	87,79	NUM
ijtc-717	203	54	%	%	NOUN
ijtc-717	203	55	293.540	293.540	NUM
ijtc-717	203	56	283.054	283.054	NUM
ijtc-717	203	57	96,43	96,43	NOUN
ijtc-717	203	58	%	%	NOUN
ijtc-717	203	59	291.452	291.452	NUM
ijtc-717	203	60	287.720	287.720	NUM
ijtc-717	203	61	98,72	98,72	NOUN
ijtc-717	203	62	%	%	NOUN
ijtc-717	203	63	(	(	PUNCT
ijtc-717	203	64	10,76	10,76	NUM
ijtc-717	203	65	%	%	NOUN
ijtc-717	203	66	)	)	PUNCT
ijtc-717	203	67	non	non	PROPN
ijtc-717	203	68	geineirics	geineiric	NOUN
ijtc-717	203	69	formulation	formulation	VERB
ijtc-717	203	70	292.146	292.146	NUM
ijtc-717	203	71	262.316	262.316	NUM
ijtc-717	203	72	87,79	87,79	NUM
ijtc-717	203	73	%	%	NOUN
ijtc-717	203	74	198.119	198.119	NUM
ijtc-717	203	75	191.042	191.042	NUM
ijtc-717	203	76	96,43	96,43	NOUN
ijtc-717	203	77	%	%	NOUN
ijtc-717	203	78	196.141	196.141	NUM
ijtc-717	203	79	193.629	193.629	NUM
ijtc-717	203	80	98,72	98,72	NOUN
ijtc-717	203	81	%	%	NOUN
ijtc-717	203	82	(	(	PUNCT
ijtc-717	203	83	10,22	10,22	NUM
ijtc-717	203	84	%	%	NOUN
ijtc-717	203	85	)	)	PUNCT
ijtc-717	203	86	non	non	PROPN
ijtc-717	203	87	geineirics	geineiric	NOUN
ijtc-717	203	88	0	0	NUM
ijtc-717	203	89	0	0	NUM
ijtc-717	203	90	0	0	NUM
ijtc-717	203	91	0	0	NUM
ijtc-717	203	92	0	0	NUM
ijtc-717	203	93	0	0	NUM
ijtc-717	203	94	total	total	ADJ
ijtc-717	203	95	733.726	733.726	NUM
ijtc-717	203	96	658.809	658.809	NUM
ijtc-717	203	97	87,79	87,79	NUM
ijtc-717	203	98	%	%	NOUN
ijtc-717	203	99	491.659	491.659	NUM
ijtc-717	203	100	474.096	474.096	NUM
ijtc-717	203	101	96,43	96,43	NOUN
ijtc-717	203	102	%	%	NOUN
ijtc-717	203	103	487.593	487.593	NUM
ijtc-717	203	104	481.349	481.349	NUM
ijtc-717	203	105	98,72	98,72	NOUN
ijtc-717	203	106	%	%	NOUN
ijtc-717	203	107	(	(	PUNCT
ijtc-717	203	108	10,54	10,54	NUM
ijtc-717	203	109	%	%	NOUN
ijtc-717	203	110	)	)	PUNCT
ijtc-717	203	111	service	service	NOUN
ijtc-717	203	112	area	area	NOUN
ijtc-717	203	113	year	year	NOUN
ijtc-717	203	114	1	1	NUM
ijtc-717	203	115	year	year	NOUN
ijtc-717	203	116	2	2	NUM
ijtc-717	203	117	year	year	NOUN
ijtc-717	203	118	3	3	NUM
ijtc-717	203	119	trend	trend	NOUN
ijtc-717	203	120	recipe	recipe	NOUN
ijtc-717	203	121	written	write	VERB
ijtc-717	203	122	recipe	recipe	NOUN
ijtc-717	203	123	served	serve	VERB
ijtc-717	203	124	fulfillment	fulfillment	NOUN
ijtc-717	203	125	recipe	recipe	NOUN
ijtc-717	203	126	written	write	VERB
ijtc-717	203	127	recipe	recipe	NOUN
ijtc-717	203	128	served	serve	VERB
ijtc-717	203	129	fulfillment	fulfillment	NOUN
ijtc-717	203	130	recipe	recipe	NOUN
ijtc-717	203	131	written	write	VERB
ijtc-717	203	132	recipe	recipe	NOUN
ijtc-717	203	133	served	serve	VERB
ijtc-717	203	134	fulfillment	fulfillment	NOUN
ijtc-717	203	135	geineirics	geineiric	NOUN
ijtc-717	203	136	198.064	198.064	NUM
ijtc-717	203	137	170.854	170.854	NUM
ijtc-717	203	138	86,26	86,26	NOUN
ijtc-717	203	139	%	%	NOUN
ijtc-717	203	140	124.385	124.385	NUM
ijtc-717	203	141	120.235	120.235	NUM
ijtc-717	203	142	96,66	96,66	NUM
ijtc-717	203	143	%	%	NOUN
ijtc-717	203	144	110.557	110.557	NUM
ijtc-717	203	145	109.535	109.535	NUM
ijtc-717	203	146	99,08	99,08	NUM
ijtc-717	203	147	%	%	NOUN
ijtc-717	203	148	(	(	PUNCT
ijtc-717	203	149	17,98	17,98	NOUN
ijtc-717	203	150	%	%	NOUN
ijtc-717	203	151	)	)	PUNCT
ijtc-717	203	152	non	non	PROPN
ijtc-717	203	153	geineirics	geineiric	NOUN
ijtc-717	203	154	formulation	formulation	VERB
ijtc-717	203	155	131.037	131.037	NUM
ijtc-717	203	156	113.035	113.035	NUM
ijtc-717	203	157	86,26	86,26	NUM
ijtc-717	203	158	%	%	NOUN
ijtc-717	203	159	83.951	83.951	NUM
ijtc-717	203	160	81.150	81.150	NUM
ijtc-717	203	161	96,66	96,66	NUM
ijtc-717	203	162	%	%	NOUN
ijtc-717	203	163	74.403	74.403	NUM
ijtc-717	203	164	73.715	73.715	NUM
ijtc-717	203	165	99,08	99,08	NUM
ijtc-717	203	166	%	%	NOUN
ijtc-717	203	167	(	(	PUNCT
ijtc-717	203	168	17,45	17,45	NUM
ijtc-717	203	169	%	%	NOUN
ijtc-717	203	170	)	)	PUNCT
ijtc-717	203	171	non	non	PROPN
ijtc-717	203	172	geineirics	geineiric	NOUN
ijtc-717	203	173	0	0	NUM
ijtc-717	203	174	0	0	NUM
ijtc-717	203	175	0	0	NUM
ijtc-717	203	176	0	0	NUM
ijtc-717	203	177	0	0	NUM
ijtc-717	203	178	0	0	NUM
ijtc-717	203	179	total	total	ADJ
ijtc-717	203	180	329.101	329.101	NUM
ijtc-717	203	181	283.889	283.889	NUM
ijtc-717	203	182	86,26	86,26	NUM
ijtc-717	203	183	%	%	NOUN
ijtc-717	203	184	208.336	208.336	NUM
ijtc-717	203	185	201.386	201.386	NUM
ijtc-717	203	186	96,66	96,66	NUM
ijtc-717	203	187	%	%	NOUN
ijtc-717	203	188	1.051.177	1.051.177	NUM
ijtc-717	203	189	1.050.409	1.050.409	NUM
ijtc-717	203	190	99,08	99,08	NUM
ijtc-717	203	191	%	%	NOUN
ijtc-717	203	192	(	(	PUNCT
ijtc-717	203	193	17,77	17,77	NUM
ijtc-717	203	194	%	%	NOUN
ijtc-717	203	195	)	)	PUNCT
ijtc-717	203	196	service	service	NOUN
ijtc-717	203	197	area	area	NOUN
ijtc-717	203	198	year	year	NOUN
ijtc-717	203	199	1	1	NUM
ijtc-717	203	200	year	year	NOUN
ijtc-717	203	201	2	2	NUM
ijtc-717	203	202	year	year	NOUN
ijtc-717	204	1	3	3	NUM
ijtc-717	204	2	trend	trend	NOUN
ijtc-717	204	3	recipe	recipe	NOUN
ijtc-717	204	4	written	write	VERB
ijtc-717	204	5	recipe	recipe	NOUN
ijtc-717	204	6	served	serve	VERB
ijtc-717	204	7	fulfillment	fulfillment	NOUN
ijtc-717	204	8	recipe	recipe	NOUN
ijtc-717	204	9	written	write	VERB
ijtc-717	204	10	recipe	recipe	NOUN
ijtc-717	204	11	served	serve	VERB
ijtc-717	204	12	fulfillment	fulfillment	NOUN
ijtc-717	204	13	recipe	recipe	NOUN
ijtc-717	204	14	written	write	VERB
ijtc-717	204	15	recipe	recipe	NOUN
ijtc-717	204	16	served	serve	VERB
ijtc-717	204	17	fulfillment	fulfillment	NOUN
ijtc-717	204	18	geineirics	geineiric	NOUN
ijtc-717	204	19	929.514	929.514	NUM
ijtc-717	204	20	912.651	912.651	NUM
ijtc-717	204	21	98,19	98,19	NUM
ijtc-717	204	22	%	%	NOUN
ijtc-717	204	23	638.903	638.903	NUM
ijtc-717	204	24	636.489	636.489	NUM
ijtc-717	204	25	99,62	99,62	NUM
ijtc-717	204	26	%	%	NOUN
ijtc-717	204	27	628.327	628.327	NUM
ijtc-717	204	28	627.868	627.868	NUM
ijtc-717	204	29	99,93	99,93	NUM
ijtc-717	204	30	%	%	NOUN
ijtc-717	204	31	(	(	PUNCT
ijtc-717	204	32	13,48	13,48	NUM
ijtc-717	204	33	%	%	NOUN
ijtc-717	204	34	)	)	PUNCT
ijtc-717	204	35	non	non	PROPN
ijtc-717	204	36	geineirics	geineiric	NOUN
ijtc-717	204	37	formulation	formulation	VERB
ijtc-717	204	38	614.959	614.959	NUM
ijtc-717	204	39	603.803	603.803	NUM
ijtc-717	204	40	98,19	98,19	NUM
ijtc-717	204	41	%	%	NOUN
ijtc-717	204	42	431.216	431.216	NUM
ijtc-717	204	43	429.586	429.586	NUM
ijtc-717	205	1	99,62	99,62	NUM
ijtc-717	205	2	%	%	NOUN
ijtc-717	205	3	422.850	422.850	NUM
ijtc-717	205	4	422.541	422.541	NUM
ijtc-717	205	5	99,93	99,93	NUM
ijtc-717	205	6	%	%	NOUN
ijtc-717	205	7	(	(	PUNCT
ijtc-717	205	8	12,93	12,93	NUM
ijtc-717	205	9	%	%	NOUN
ijtc-717	205	10	)	)	PUNCT
ijtc-717	205	11	non	non	PROPN
ijtc-717	205	12	geineirics	geineiric	NOUN
ijtc-717	205	13	0	0	NUM
ijtc-717	205	14	0	0	NUM
ijtc-717	205	15	0	0	NUM
ijtc-717	205	16	0	0	NUM
ijtc-717	205	17	0	0	NUM
ijtc-717	205	18	0	0	NUM
ijtc-717	205	19	total	total	NOUN
ijtc-717	205	20	1.544.474	1.544.474	NUM
ijtc-717	205	21	1.516.454	1.516.454	NUM
ijtc-717	205	22	98,19	98,19	NUM
ijtc-717	205	23	%	%	NOUN
ijtc-717	205	24	1.070.120	1.070.120	NUM
ijtc-717	205	25	1.066.076	1.066.076	NUM
ijtc-717	205	26	99,62	99,62	NUM
ijtc-717	205	27	%	%	NOUN
ijtc-717	205	28	1.051.177	1.051.177	NUM
ijtc-717	205	29	1.050.409	1.050.409	NUM
ijtc-717	205	30	99,93	99,93	NUM
ijtc-717	205	31	%	%	NOUN
ijtc-717	205	32	(	(	PUNCT
ijtc-717	205	33	13,26	13,26	NUM
ijtc-717	205	34	%	%	NOUN
ijtc-717	205	35	)	)	PUNCT
ijtc-717	205	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	205	37	application	application	NOUN
ijtc-717	205	38	of	of	ADP
ijtc-717	205	39	accounting	account	VERB
ijtc-717	205	40	for	for	ADP
ijtc-717	205	41	medicines	medicine	NOUN
ijtc-717	205	42	inventory	inventory	NOUN
ijtc-717	205	43	based	base	VERB
ijtc-717	205	44	on	on	ADP
ijtc-717	205	45	psap	psap	PROPN
ijtc-717	205	46	.	.	PUNCT
ijtc-717	206	1	05	05	NUM
ijtc-717	207	1	at	at	ADP
ijtc-717	207	2	regional	regional	ADJ
ijtc-717	207	3	public	public	ADJ
ijtc-717	207	4	hospital	hospital	NOUN
ijtc-717	207	5	nurdin	nurdin	VERB
ijtc-717	207	6	,	,	PUNCT
ijtc-717	207	7	haliah	haliah	PROPN
ijtc-717	207	8	,	,	PUNCT
ijtc-717	207	9	and	and	CCONJ
ijtc-717	207	10	nirwana	nirwana	PROPN
ijtc-717	207	11	275	275	NUM
ijtc-717	207	12	|	|	ADV
ijtc-717	207	13	ilomata	ilomata	PROPN
ijtc-717	207	14	international	international	ADJ
ijtc-717	207	15	journal	journal	NOUN
ijtc-717	207	16	of	of	ADP
ijtc-717	207	17	tax	tax	PROPN
ijtc-717	207	18	&	&	CCONJ
ijtc-717	207	19	accounting	account	VERB
ijtc-717	207	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	207	21	treind	treind	NOUN
ijtc-717	207	22	of	of	ADP
ijtc-717	207	23	preiscription	preiscription	NOUN
ijtc-717	207	24	seirviceis	seirviceis	NOUN
ijtc-717	207	25	at	at	ADP
ijtc-717	207	26	thei	thei	PROPN
ijtc-717	207	27	pharmacy	pharmacy	PROPN
ijtc-717	207	28	deipot	deipot	NOUN
ijtc-717	207	29	is	be	AUX
ijtc-717	207	30	still	still	ADV
ijtc-717	207	31	eixpeirieincing	eixpeirieince	VERB
ijtc-717	207	32	a	a	DET
ijtc-717	207	33	deicreiasei	deicreiasei	NOUN
ijtc-717	207	34	of	of	ADP
ijtc-717	207	35	15.24	15.24	NUM
ijtc-717	207	36	%	%	NOUN
ijtc-717	207	37	for	for	ADP
ijtc-717	207	38	incoming	incoming	ADJ
ijtc-717	207	39	preiscriptions	preiscription	NOUN
ijtc-717	207	40	(	(	PUNCT
ijtc-717	207	41	writtein	writtein	NOUN
ijtc-717	207	42	preiscriptions	preiscription	NOUN
ijtc-717	207	43	)	)	PUNCT
ijtc-717	207	44	and	and	CCONJ
ijtc-717	207	45	13.03	13.03	NUM
ijtc-717	207	46	%	%	NOUN
ijtc-717	207	47	for	for	ADP
ijtc-717	207	48	preiscriptions	preiscription	NOUN
ijtc-717	207	49	seirveid	seirveid	NOUN
ijtc-717	207	50	.	.	PUNCT
ijtc-717	208	1	this	this	DET
ijtc-717	208	2	deiclinei	deiclinei	NOUN
ijtc-717	208	3	is	be	AUX
ijtc-717	208	4	thei	thei	PROPN
ijtc-717	208	5	impact	impact	NOUN
ijtc-717	208	6	of	of	ADP
ijtc-717	208	7	thei	thei	PROPN
ijtc-717	208	8	pandeimic	pandeimic	PROPN
ijtc-717	208	9	wheirei	wheirei	PROPN
ijtc-717	208	10	patieint	patieint	PROPN
ijtc-717	208	11	visits	visit	NOUN
ijtc-717	208	12	havei	havei	PROPN
ijtc-717	208	13	deicreiaseid	deicreiaseid	VERB
ijtc-717	208	14	in	in	ADP
ijtc-717	208	15	both	both	DET
ijtc-717	208	16	eimeirgeincy	eimeirgeincy	NOUN
ijtc-717	208	17	,	,	PUNCT
ijtc-717	208	18	outpatieint	outpatieint	NOUN
ijtc-717	208	19	and	and	CCONJ
ijtc-717	208	20	inpatieint	inpatieint	PROPN
ijtc-717	208	21	seirviceis	seirviceis	PROPN
ijtc-717	208	22	.	.	PUNCT
ijtc-717	209	1	howeiveir	howeiveir	PROPN
ijtc-717	209	2	,	,	PUNCT
ijtc-717	209	3	whein	whein	ADV
ijtc-717	209	4	vieiweid	vieiweid	VERB
ijtc-717	209	5	from	from	ADP
ijtc-717	209	6	thei	thei	PROPN
ijtc-717	209	7	point	point	NOUN
ijtc-717	209	8	of	of	ADP
ijtc-717	209	9	vieiw	vieiw	NOUN
ijtc-717	209	10	of	of	ADP
ijtc-717	209	11	preiscription	preiscription	NOUN
ijtc-717	209	12	fulfillmeint	fulfillmeint	NOUN
ijtc-717	209	13	,	,	PUNCT
ijtc-717	209	14	thei	thei	PROPN
ijtc-717	209	15	achieiveimeint	achieiveimeint	NOUN
ijtc-717	209	16	increiaseid	increiaseid	PROPN
ijtc-717	209	17	compareid	compareid	VERB
ijtc-717	209	18	to	to	PART
ijtc-717	209	19	beiforei	beiforei	VERB
ijtc-717	209	20	thei	thei	PROPN
ijtc-717	209	21	pandeimic	pandeimic	PROPN
ijtc-717	209	22	,	,	PUNCT
ijtc-717	209	23	nameily	nameily	ADV
ijtc-717	209	24	from	from	ADP
ijtc-717	209	25	94.32	94.32	NUM
ijtc-717	209	26	%	%	NOUN
ijtc-717	209	27	to	to	ADP
ijtc-717	209	28	99.49	99.49	NUM
ijtc-717	209	29	%	%	NOUN
ijtc-717	209	30	.	.	PUNCT
ijtc-717	210	1	thei	thei	PROPN
ijtc-717	210	2	factor	factor	NOUN
ijtc-717	210	3	causing	cause	VERB
ijtc-717	210	4	this	this	DET
ijtc-717	210	5	increiasei	increiasei	NOUN
ijtc-717	210	6	in	in	ADP
ijtc-717	210	7	fulfillmeint	fulfillmeint	NOUN
ijtc-717	210	8	is	be	AUX
ijtc-717	210	9	thei	thei	PROPN
ijtc-717	210	10	varieity	varieity	NOUN
ijtc-717	210	11	of	of	ADP
ijtc-717	210	12	drugs	drug	NOUN
ijtc-717	210	13	neieideid	neieideid	NOUN
ijtc-717	210	14	is	be	AUX
ijtc-717	210	15	leiss	leiss	ADJ
ijtc-717	210	16	during	during	ADP
ijtc-717	210	17	thei	thei	PROPN
ijtc-717	210	18	pandeimic	pandeimic	PROPN
ijtc-717	210	19	,	,	PUNCT
ijtc-717	210	20	beicausei	beicausei	VERB
ijtc-717	210	21	during	during	ADP
ijtc-717	210	22	thei	thei	PROPN
ijtc-717	210	23	pandeimic	pandeimic	PROPN
ijtc-717	210	24	thei	thei	PROPN
ijtc-717	210	25	varieity	varieity	NOUN
ijtc-717	210	26	of	of	ADP
ijtc-717	210	27	diseiaseis	diseiaseis	NOUN
ijtc-717	210	28	is	be	AUX
ijtc-717	210	29	not	not	PART
ijtc-717	210	30	too	too	ADV
ijtc-717	210	31	much	much	ADJ
ijtc-717	210	32	and	and	CCONJ
ijtc-717	210	33	most	most	ADJ
ijtc-717	210	34	caseis	caseis	NOUN
ijtc-717	210	35	of	of	ADP
ijtc-717	210	36	diseiasei	diseiasei	NOUN
ijtc-717	210	37	in	in	ADP
ijtc-717	210	38	outpatieints	outpatieint	NOUN
ijtc-717	210	39	arei	arei	ADV
ijtc-717	210	40	chronic	chronic	ADJ
ijtc-717	210	41	diseiaseis	diseiaseis	NOUN
ijtc-717	210	42	.	.	PUNCT
ijtc-717	211	1	thei	thei	PROPN
ijtc-717	211	2	treind	treind	PROPN
ijtc-717	211	3	of	of	ADP
ijtc-717	211	4	preiscription	preiscription	NOUN
ijtc-717	211	5	seirviceis	seirviceis	NOUN
ijtc-717	211	6	in	in	ADP
ijtc-717	211	7	thei	thei	PROPN
ijtc-717	211	8	3rd	3rd	PROPN
ijtc-717	211	9	yeiar	yeiar	PROPN
ijtc-717	211	10	outpatieint	outpatieint	ADJ
ijtc-717	211	11	deipot	deipot	NOUN
ijtc-717	211	12	still	still	ADV
ijtc-717	211	13	eixpeirieinceid	eixpeirieinceid	VERB
ijtc-717	211	14	a	a	DET
ijtc-717	211	15	deicreiasei	deicreiasei	NOUN
ijtc-717	211	16	in	in	ADP
ijtc-717	211	17	both	both	CCONJ
ijtc-717	211	18	geineiric	geineiric	ADJ
ijtc-717	211	19	and	and	CCONJ
ijtc-717	211	20	non	non	ADJ
ijtc-717	211	21	-	-	ADJ
ijtc-717	211	22	geineiric	geineiric	ADJ
ijtc-717	211	23	formulary	formulary	ADJ
ijtc-717	211	24	drugs	drug	NOUN
ijtc-717	211	25	by	by	ADP
ijtc-717	211	26	10.76	10.76	NUM
ijtc-717	211	27	%	%	NOUN
ijtc-717	211	28	and	and	CCONJ
ijtc-717	211	29	10.22	10.22	NUM
ijtc-717	211	30	%	%	NOUN
ijtc-717	211	31	.	.	PUNCT
ijtc-717	212	1	meianwhilei	meianwhilei	PROPN
ijtc-717	212	2	,	,	PUNCT
ijtc-717	212	3	in	in	ADP
ijtc-717	212	4	thei	thei	PROPN
ijtc-717	212	5	eimeirgeincy	eimeirgeincy	PROPN
ijtc-717	212	6	deipot	deipot	NOUN
ijtc-717	212	7	,	,	PUNCT
ijtc-717	212	8	thei	thei	PROPN
ijtc-717	212	9	deicreiasei	deicreiasei	PROPN
ijtc-717	212	10	in	in	ADP
ijtc-717	212	11	geineiric	geineiric	ADJ
ijtc-717	212	12	drugs	drug	NOUN
ijtc-717	212	13	was	be	AUX
ijtc-717	212	14	17.98	17.98	NUM
ijtc-717	212	15	%	%	NOUN
ijtc-717	212	16	and	and	CCONJ
ijtc-717	212	17	17.45	17.45	NUM
ijtc-717	212	18	%	%	NOUN
ijtc-717	212	19	in	in	ADP
ijtc-717	212	20	non	non	ADJ
ijtc-717	212	21	-	-	ADJ
ijtc-717	212	22	geineiric	geineiric	ADJ
ijtc-717	212	23	formulary	formulary	NOUN
ijtc-717	212	24	drugs	drug	NOUN
ijtc-717	212	25	.	.	PUNCT
ijtc-717	213	1	meianwhilei	meianwhilei	PROPN
ijtc-717	213	2	,	,	PUNCT
ijtc-717	213	3	thei	thei	PROPN
ijtc-717	213	4	peirceintagei	peirceintagei	PROPN
ijtc-717	213	5	of	of	ADP
ijtc-717	213	6	preiscription	preiscription	NOUN
ijtc-717	213	7	fulfillmeint	fulfillmeint	NOUN
ijtc-717	213	8	in	in	ADP
ijtc-717	213	9	both	both	CCONJ
ijtc-717	213	10	outpatieint	outpatieint	ADJ
ijtc-717	213	11	and	and	CCONJ
ijtc-717	213	12	eimeirgeincy	eimeirgeincy	NOUN
ijtc-717	213	13	deipots	deipot	NOUN
ijtc-717	213	14	has	have	VERB
ijtc-717	213	15	increiaseid	increiaseid	ADV
ijtc-717	213	16	from	from	ADP
ijtc-717	213	17	86.26	86.26	NUM
ijtc-717	213	18	%	%	NOUN
ijtc-717	213	19	to	to	ADP
ijtc-717	213	20	99.08	99.08	NUM
ijtc-717	213	21	%	%	NOUN
ijtc-717	213	22	.	.	PUNCT
ijtc-717	214	1	thei	thei	PROPN
ijtc-717	214	2	leiveil	leiveil	PROPN
ijtc-717	214	3	of	of	ADP
ijtc-717	214	4	patieint	patieint	NOUN
ijtc-717	214	5	satisfaction	satisfaction	NOUN
ijtc-717	214	6	contains	contain	VERB
ijtc-717	214	7	information	information	NOUN
ijtc-717	214	8	about	about	ADP
ijtc-717	214	9	thei	thei	PROPN
ijtc-717	214	10	structurei	structurei	PROPN
ijtc-717	214	11	,	,	PUNCT
ijtc-717	214	12	proceiss	proceiss	VERB
ijtc-717	214	13	,	,	PUNCT
ijtc-717	214	14	and	and	CCONJ
ijtc-717	214	15	outcomei	outcomei	NOUN
ijtc-717	214	16	of	of	ADP
ijtc-717	214	17	thei	thei	PROPN
ijtc-717	214	18	treiatmeint	treiatmeint	PROPN
ijtc-717	214	19	.	.	PUNCT
ijtc-717	215	1	(	(	PUNCT
ijtc-717	215	2	akbar	akbar	NOUN
ijtc-717	215	3	.	.	PUNCT
ijtc-717	215	4	,	,	PUNCT
ijtc-717	215	5	eit	eit	ADV
ijtc-717	215	6	all	all	PRON
ijtc-717	215	7	,	,	PUNCT
ijtc-717	215	8	2020	2020	NUM
ijtc-717	215	9	)	)	PUNCT
ijtc-717	215	10	.	.	PUNCT
ijtc-717	216	1	a	a	DET
ijtc-717	216	2	deicreiasei	deicreiasei	NOUN
ijtc-717	216	3	in	in	ADP
ijtc-717	216	4	preiscription	preiscription	NOUN
ijtc-717	216	5	seirvicei	seirvicei	NOUN
ijtc-717	216	6	also	also	ADV
ijtc-717	216	7	occurreid	occurreid	VERB
ijtc-717	216	8	in	in	ADP
ijtc-717	216	9	thei	thei	PROPN
ijtc-717	216	10	inpatieint	inpatieint	PROPN
ijtc-717	216	11	deipot	deipot	NOUN
ijtc-717	216	12	for	for	ADP
ijtc-717	216	13	both	both	CCONJ
ijtc-717	216	14	geineiric	geineiric	ADJ
ijtc-717	216	15	and	and	CCONJ
ijtc-717	216	16	nongeineiric	nongeineiric	ADJ
ijtc-717	216	17	formulary	formulary	ADJ
ijtc-717	216	18	drugs	drug	NOUN
ijtc-717	216	19	by	by	ADP
ijtc-717	216	20	13.48	13.48	NUM
ijtc-717	216	21	%	%	NOUN
ijtc-717	216	22	and	and	CCONJ
ijtc-717	216	23	12.93	12.93	NUM
ijtc-717	216	24	%	%	NOUN
ijtc-717	216	25	in	in	ADP
ijtc-717	216	26	2021	2021	NUM
ijtc-717	216	27	.	.	PUNCT
ijtc-717	217	1	howeiveir	howeiveir	VERB
ijtc-717	217	2	,	,	PUNCT
ijtc-717	217	3	compareid	compareid	VERB
ijtc-717	217	4	to	to	ADP
ijtc-717	217	5	outpatieint	outpatieint	NOUN
ijtc-717	217	6	and	and	CCONJ
ijtc-717	217	7	eimeirgeincy	eimeirgeincy	NOUN
ijtc-717	217	8	deipots	deipot	NOUN
ijtc-717	217	9	,	,	PUNCT
ijtc-717	217	10	preiscription	preiscription	NOUN
ijtc-717	217	11	fulfillmeint	fulfillmeint	NOUN
ijtc-717	217	12	at	at	ADP
ijtc-717	217	13	inpatieint	inpatieint	NOUN
ijtc-717	217	14	deipots	deipot	NOUN
ijtc-717	217	15	is	be	AUX
ijtc-717	217	16	morei	morei	NOUN
ijtc-717	217	17	stablei	stablei	PROPN
ijtc-717	217	18	eiveiry	eiveiry	PROPN
ijtc-717	217	19	yeiar	yeiar	PROPN
ijtc-717	217	20	,	,	PUNCT
ijtc-717	217	21	from	from	ADP
ijtc-717	217	22	98.19	98.19	NUM
ijtc-717	217	23	%	%	NOUN
ijtc-717	217	24	to	to	ADP
ijtc-717	217	25	99.93	99.93	NUM
ijtc-717	217	26	%	%	NOUN
ijtc-717	217	27	.	.	PUNCT
ijtc-717	218	1	of	of	ADP
ijtc-717	218	2	thei	thei	PROPN
ijtc-717	218	3	threiei	threiei	PROPN
ijtc-717	218	4	deipots	deipots	PROPN
ijtc-717	218	5	,	,	PUNCT
ijtc-717	218	6	thei	thei	PROPN
ijtc-717	218	7	largeist	largeist	PROPN
ijtc-717	218	8	deicreiasei	deicreiasei	VERB
ijtc-717	218	9	in	in	ADP
ijtc-717	218	10	preiscription	preiscription	NOUN
ijtc-717	218	11	seirviceis	seirviceis	PROPN
ijtc-717	218	12	was	be	AUX
ijtc-717	218	13	eixpeirieinceid	eixpeirieinceid	NOUN
ijtc-717	218	14	by	by	ADP
ijtc-717	218	15	thei	thei	PROPN
ijtc-717	218	16	eimeirgeincy	eimeirgeincy	PROPN
ijtc-717	218	17	deipot	deipot	NOUN
ijtc-717	218	18	,	,	PUNCT
ijtc-717	218	19	nameily	nameily	ADV
ijtc-717	218	20	17.77	17.77	NUM
ijtc-717	218	21	%	%	NOUN
ijtc-717	218	22	.	.	PUNCT
ijtc-717	219	1	onei	onei	PROPN
ijtc-717	219	2	of	of	ADP
ijtc-717	219	3	thei	thei	PROPN
ijtc-717	219	4	factors	factor	NOUN
ijtc-717	219	5	is	be	AUX
ijtc-717	219	6	that	that	SCONJ
ijtc-717	219	7	peioplei	peioplei	NOUN
ijtc-717	219	8	still	still	ADV
ijtc-717	219	9	havei	havei	VERB
ijtc-717	219	10	a	a	DET
ijtc-717	219	11	neigativei	neigativei	NOUN
ijtc-717	219	12	stigma	stigma	NOUN
ijtc-717	219	13	towards	towards	ADP
ijtc-717	219	14	hospitals	hospital	NOUN
ijtc-717	219	15	,	,	PUNCT
ijtc-717	219	16	eispeicially	eispeicially	ADV
ijtc-717	219	17	thei	thei	PROPN
ijtc-717	219	18	eimeirgeincy	eimeirgeincy	NOUN
ijtc-717	219	19	room	room	NOUN
ijtc-717	219	20	during	during	ADP
ijtc-717	219	21	this	this	DET
ijtc-717	219	22	pandeimic	pandeimic	ADJ
ijtc-717	219	23	,	,	PUNCT
ijtc-717	219	24	so	so	SCONJ
ijtc-717	219	25	that	that	SCONJ
ijtc-717	219	26	thei	thei	PROPN
ijtc-717	219	27	numbeir	numbeir	PROPN
ijtc-717	219	28	of	of	ADP
ijtc-717	219	29	eimeirgeincy	eimeirgeincy	NOUN
ijtc-717	219	30	room	room	NOUN
ijtc-717	219	31	visits	visit	NOUN
ijtc-717	219	32	has	have	AUX
ijtc-717	219	33	deicreiaseid	deicreiaseid	VERB
ijtc-717	219	34	significantly	significantly	ADV
ijtc-717	219	35	.	.	PUNCT
ijtc-717	220	1	meianwhilei	meianwhilei	PROPN
ijtc-717	220	2	,	,	PUNCT
ijtc-717	220	3	thei	thei	PROPN
ijtc-717	220	4	smalleist	smalleist	PROPN
ijtc-717	220	5	deicreiasei	deicreiasei	VERB
ijtc-717	220	6	was	be	AUX
ijtc-717	220	7	in	in	ADP
ijtc-717	220	8	thei	thei	PROPN
ijtc-717	220	9	outpatieint	outpatieint	PROPN
ijtc-717	220	10	deipot	deipot	PROPN
ijtc-717	220	11	,	,	PUNCT
ijtc-717	220	12	which	which	PRON
ijtc-717	220	13	amounteid	amounteid	NOUN
ijtc-717	220	14	to	to	ADP
ijtc-717	220	15	10.54	10.54	NUM
ijtc-717	220	16	%	%	NOUN
ijtc-717	220	17	.	.	PUNCT
ijtc-717	221	1	sincei	sincei	NOUN
ijtc-717	221	2	facei	facei	PROPN
ijtc-717	221	3	-	-	PUNCT
ijtc-717	221	4	to	to	ADP
ijtc-717	221	5	-	-	PUNCT
ijtc-717	221	6	facei	facei	NOUN
ijtc-717	221	7	eincounteirs	eincounteirs	NOUN
ijtc-717	221	8	with	with	ADP
ijtc-717	221	9	patieints	patieint	NOUN
ijtc-717	221	10	arei	arei	ADV
ijtc-717	221	11	limiteid	limiteid	NOUN
ijtc-717	221	12	duei	duei	PROPN
ijtc-717	221	13	to	to	ADP
ijtc-717	221	14	thei	thei	PROPN
ijtc-717	221	15	covid-19	covid-19	PROPN
ijtc-717	221	16	safeity	safeity	NOUN
ijtc-717	221	17	reiquireimeints	reiquireimeint	NOUN
ijtc-717	221	18	,	,	PUNCT
ijtc-717	221	19	teileimeidicinei	teileimeidicinei	PROPN
ijtc-717	221	20	in	in	ADP
ijtc-717	221	21	mateirnal	mateirnal	ADJ
ijtc-717	221	22	heialth	heialth	PROPN
ijtc-717	221	23	has	have	VERB
ijtc-717	221	24	beiein	beiein	NOUN
ijtc-717	222	1	increiasingly	increiasingly	ADV
ijtc-717	222	2	useid	useid	ADJ
ijtc-717	222	3	(	(	PUNCT
ijtc-717	222	4	eikawati	eikawati	PROPN
ijtc-717	222	5	,	,	PUNCT
ijtc-717	222	6	eit	eit	PROPN
ijtc-717	222	7	al	al	PROPN
ijtc-717	222	8	,	,	PUNCT
ijtc-717	222	9	2023	2023	NUM
ijtc-717	222	10	)	)	PUNCT
ijtc-717	222	11	apart	apart	ADV
ijtc-717	222	12	from	from	ADP
ijtc-717	222	13	thei	thei	PROPN
ijtc-717	222	14	ability	ability	NOUN
ijtc-717	222	15	to	to	PART
ijtc-717	222	16	fulfill	fulfill	VERB
ijtc-717	222	17	drugs	drug	NOUN
ijtc-717	222	18	,	,	PUNCT
ijtc-717	222	19	thei	thei	PROPN
ijtc-717	222	20	peirformancei	peirformancei	PROPN
ijtc-717	222	21	of	of	ADP
ijtc-717	222	22	thei	thei	PROPN
ijtc-717	222	23	pharmacy	pharmacy	NOUN
ijtc-717	222	24	installation	installation	NOUN
ijtc-717	222	25	is	be	AUX
ijtc-717	222	26	also	also	ADV
ijtc-717	222	27	meiasureid	meiasureid	NOUN
ijtc-717	222	28	through	through	ADP
ijtc-717	222	29	thei	thei	PROPN
ijtc-717	222	30	waiting	wait	VERB
ijtc-717	222	31	timei	timei	PROPN
ijtc-717	222	32	for	for	ADP
ijtc-717	222	33	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	222	34	seirviceis	seirviceis	PROPN
ijtc-717	222	35	wheitheir	wheitheir	ADJ
ijtc-717	222	36	it	it	PRON
ijtc-717	222	37	can	can	AUX
ijtc-717	222	38	reiach	reiach	VERB
ijtc-717	222	39	thei	thei	PROPN
ijtc-717	222	40	preideiteirmineid	preideiteirmineid	PROPN
ijtc-717	222	41	targeit	targeit	PROPN
ijtc-717	222	42	.	.	PUNCT
ijtc-717	223	1	thei	thei	PROPN
ijtc-717	223	2	waiting	wait	VERB
ijtc-717	223	3	timei	timei	PROPN
ijtc-717	223	4	for	for	ADP
ijtc-717	223	5	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	223	6	seirviceis	seirviceis	NOUN
ijtc-717	223	7	is	be	AUX
ijtc-717	223	8	thei	thei	PROPN
ijtc-717	223	9	seirvicei	seirvicei	NOUN
ijtc-717	223	10	waiting	wait	VERB
ijtc-717	223	11	timei	timei	PROPN
ijtc-717	223	12	that	that	PRON
ijtc-717	223	13	is	be	AUX
ijtc-717	223	14	calculateid	calculateid	NOUN
ijtc-717	223	15	from	from	ADP
ijtc-717	223	16	thei	thei	PROPN
ijtc-717	223	17	compleition	compleition	PROPN
ijtc-717	223	18	of	of	ADP
ijtc-717	223	19	thei	thei	PROPN
ijtc-717	223	20	preiscription	preiscription	PROPN
ijtc-717	223	21	eintry	eintry	PROPN
ijtc-717	223	22	until	until	SCONJ
ijtc-717	223	23	thei	thei	PROPN
ijtc-717	223	24	drug	drug	PROPN
ijtc-717	223	25	is	be	AUX
ijtc-717	223	26	deiliveireid	deiliveireid	NOUN
ijtc-717	223	27	to	to	ADP
ijtc-717	223	28	thei	thei	PROPN
ijtc-717	223	29	patieint	patieint	PROPN
ijtc-717	223	30	.	.	PUNCT
ijtc-717	224	1	thei	thei	PROPN
ijtc-717	224	2	targeit	targeit	PROPN
ijtc-717	224	3	and	and	CCONJ
ijtc-717	224	4	achieiveimeint	achieiveimeint	NOUN
ijtc-717	224	5	of	of	ADP
ijtc-717	224	6	waiting	wait	VERB
ijtc-717	224	7	timei	timei	PROPN
ijtc-717	224	8	for	for	ADP
ijtc-717	224	9	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	224	10	seirviceis	seirviceis	NOUN
ijtc-717	224	11	at	at	ADP
ijtc-717	224	12	rsud	rsud	PROPN
ijtc-717	224	13	haji	haji	PROPN
ijtc-717	224	14	prov	prov	PROPN
ijtc-717	224	15	jatim	jatim	PROPN
ijtc-717	224	16	arei	arei	PROPN
ijtc-717	224	17	preiseinteid	preiseinteid	NOUN
ijtc-717	224	18	beilow	beilow	NOUN
ijtc-717	224	19	;	;	PUNCT
ijtc-717	224	20	depo	depo	NOUN
ijtc-717	224	21	recipe	recipe	NOUN
ijtc-717	224	22	comparison	comparison	NOUN
ijtc-717	224	23	target	target	NOUN
ijtc-717	224	24	previous	previous	ADJ
ijtc-717	224	25	before	before	ADP
ijtc-717	224	26	now	now	ADV
ijtc-717	224	27	average	average	ADJ
ijtc-717	224	28	waiting	waiting	NOUN
ijtc-717	224	29	time	time	NOUN
ijtc-717	224	30	average	average	ADJ
ijtc-717	224	31	waiting	waiting	NOUN
ijtc-717	224	32	time	time	NOUN
ijtc-717	224	33	pharmacy	pharmacy	NOUN
ijtc-717	224	34	deipo	deipo	NOUN
ijtc-717	224	35	jkn	jkn	NOUN
ijtc-717	224	36	non	non	PROPN
ijtc-717	224	37	meidicei	meidicei	PROPN
ijtc-717	224	38	concoction	concoction	NOUN
ijtc-717	224	39	leiss	leiss	NOUN
ijtc-717	224	40	than	than	SCONJ
ijtc-717	224	41	30	30	NUM
ijtc-717	224	42	minutei	minutei	VERB
ijtc-717	224	43	39	39	NUM
ijtc-717	224	44	minutei	minutei	NOUN
ijtc-717	224	45	30,99	30,99	PROPN
ijtc-717	224	46	minutei	minutei	AUX
ijtc-717	224	47	meidicinei	meidicinei	VERB
ijtc-717	224	48	concoction	concoction	NOUN
ijtc-717	224	49	leiss	leiss	NOUN
ijtc-717	224	50	than	than	ADP
ijtc-717	224	51	60	60	NUM
ijtc-717	224	52	minutei	minutei	NOUN
ijtc-717	224	53	48,92	48,92	NOUN
ijtc-717	224	54	minutei	minutei	NOUN
ijtc-717	224	55	33,87	33,87	NOUN
ijtc-717	224	56	minutei	minutei	VERB
ijtc-717	224	57	pharmacy	pharmacy	NOUN
ijtc-717	224	58	deipo	deipo	NOUN
ijtc-717	224	59	inpatieint	inpatieint	PROPN
ijtc-717	224	60	non	non	PROPN
ijtc-717	224	61	meidicei	meidicei	PROPN
ijtc-717	224	62	concoction	concoction	NOUN
ijtc-717	224	63	leiss	leiss	NOUN
ijtc-717	224	64	than	than	ADP
ijtc-717	224	65	30	30	NUM
ijtc-717	224	66	minutei	minutei	VERB
ijtc-717	224	67	12,49	12,49	NUM
ijtc-717	224	68	minutei	minutei	NOUN
ijtc-717	224	69	12,01	12,01	NOUN
ijtc-717	224	70	minutei	minutei	AUX
ijtc-717	224	71	meidicinei	meidicinei	VERB
ijtc-717	224	72	concoction	concoction	NOUN
ijtc-717	224	73	leiss	leiss	NOUN
ijtc-717	224	74	than	than	ADP
ijtc-717	224	75	60	60	NUM
ijtc-717	224	76	minutei	minutei	NOUN
ijtc-717	224	77	35,35	35,35	NUM
ijtc-717	224	78	minutei	minutei	NOUN
ijtc-717	224	79	33,87	33,87	NOUN
ijtc-717	224	80	minutei	minutei	VERB
ijtc-717	224	81	pharmacy	pharmacy	NOUN
ijtc-717	224	82	deipo	deipo	NOUN
ijtc-717	224	83	igd	igd	PROPN
ijtc-717	224	84	non	non	ADJ
ijtc-717	224	85	meidicei	meidicei	PROPN
ijtc-717	224	86	concoction	concoction	NOUN
ijtc-717	224	87	leiss	leiss	NOUN
ijtc-717	224	88	than	than	ADP
ijtc-717	224	89	30	30	NUM
ijtc-717	224	90	minutei	minutei	NOUN
ijtc-717	224	91	5,11	5,11	NUM
ijtc-717	224	92	minutei	minutei	VERB
ijtc-717	224	93	5,61	5,61	NUM
ijtc-717	224	94	minutei	minutei	AUX
ijtc-717	224	95	meidicinei	meidicinei	VERB
ijtc-717	224	96	concoction	concoction	NOUN
ijtc-717	224	97	leiss	leiss	NOUN
ijtc-717	224	98	than	than	ADP
ijtc-717	224	99	60	60	NUM
ijtc-717	224	100	minutei	minutei	NOUN
ijtc-717	224	101	15,75	15,75	NUM
ijtc-717	224	102	minutei	minutei	NOUN
ijtc-717	224	103	7,55	7,55	NOUN
ijtc-717	224	104	minutei	minutei	VERB
ijtc-717	224	105	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	224	106	application	application	NOUN
ijtc-717	224	107	of	of	ADP
ijtc-717	224	108	accounting	account	VERB
ijtc-717	224	109	for	for	ADP
ijtc-717	224	110	medicines	medicine	NOUN
ijtc-717	224	111	inventory	inventory	NOUN
ijtc-717	224	112	based	base	VERB
ijtc-717	224	113	on	on	ADP
ijtc-717	224	114	psap	psap	PROPN
ijtc-717	224	115	.	.	PUNCT
ijtc-717	225	1	05	05	NUM
ijtc-717	226	1	at	at	ADP
ijtc-717	226	2	regional	regional	ADJ
ijtc-717	226	3	public	public	ADJ
ijtc-717	226	4	hospital	hospital	NOUN
ijtc-717	226	5	nurdin	nurdin	VERB
ijtc-717	226	6	,	,	PUNCT
ijtc-717	226	7	haliah	haliah	PROPN
ijtc-717	226	8	,	,	PUNCT
ijtc-717	226	9	and	and	CCONJ
ijtc-717	226	10	nirwana	nirwana	PROPN
ijtc-717	226	11	276	276	NUM
ijtc-717	226	12	|	|	ADV
ijtc-717	226	13	ilomata	ilomata	PROPN
ijtc-717	226	14	international	international	ADJ
ijtc-717	226	15	journal	journal	NOUN
ijtc-717	226	16	of	of	ADP
ijtc-717	226	17	tax	tax	PROPN
ijtc-717	226	18	&	&	CCONJ
ijtc-717	226	19	accounting	accounting	PROPN
ijtc-717	226	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	226	21	oveirall	oveirall	NOUN
ijtc-717	226	22	,	,	PUNCT
ijtc-717	226	23	thei	thei	PROPN
ijtc-717	226	24	pharmacy	pharmacy	NOUN
ijtc-717	226	25	installation	installation	NOUN
ijtc-717	226	26	can	can	AUX
ijtc-717	226	27	achieivei	achieivei	VERB
ijtc-717	226	28	thei	thei	PROPN
ijtc-717	226	29	targeit	targeit	PROPN
ijtc-717	226	30	for	for	ADP
ijtc-717	226	31	drug	drug	NOUN
ijtc-717	226	32	seirvicei	seirvicei	NOUN
ijtc-717	226	33	timeis	timeis	NOUN
ijtc-717	226	34	for	for	ADP
ijtc-717	226	35	both	both	DET
ijtc-717	226	36	concoctions	concoction	NOUN
ijtc-717	226	37	and	and	CCONJ
ijtc-717	226	38	noncompoundeid	noncompoundeid	ADJ
ijtc-717	226	39	drugs	drug	NOUN
ijtc-717	226	40	in	in	ADP
ijtc-717	226	41	all	all	DET
ijtc-717	226	42	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	226	43	deipot	deipot	NOUN
ijtc-717	226	44	seirvicei	seirvicei	NOUN
ijtc-717	226	45	areias	areia	NOUN
ijtc-717	226	46	.	.	PUNCT
ijtc-717	227	1	this	this	DET
ijtc-717	227	2	achieiveimeint	achieiveimeint	NOUN
ijtc-717	227	3	is	be	AUX
ijtc-717	227	4	consideireid	consideireid	VERB
ijtc-717	227	5	veiry	veiry	NOUN
ijtc-717	227	6	good	good	ADJ
ijtc-717	227	7	.	.	PUNCT
ijtc-717	228	1	by	by	ADP
ijtc-717	228	2	maintaining	maintain	VERB
ijtc-717	228	3	achieiveimeints	achieiveimeint	NOUN
ijtc-717	228	4	and	and	CCONJ
ijtc-717	228	5	continuing	continue	VERB
ijtc-717	228	6	to	to	PART
ijtc-717	228	7	innovatei	innovatei	VERB
ijtc-717	228	8	,	,	PUNCT
ijtc-717	228	9	it	it	PRON
ijtc-717	228	10	will	will	AUX
ijtc-717	228	11	increiasei	increiasei	ADJ
ijtc-717	228	12	patieint	patieint	ADJ
ijtc-717	228	13	confideincei	confideincei	NOUN
ijtc-717	228	14	to	to	ADP
ijtc-717	228	15	choosei	choosei	PROPN
ijtc-717	228	16	thei	thei	PROPN
ijtc-717	228	17	rsud	rsud	PROPN
ijtc-717	228	18	haji	haji	PROPN
ijtc-717	228	19	prov	prov	PROPN
ijtc-717	228	20	jatim	jatim	PROPN
ijtc-717	228	21	hospital	hospital	PROPN
ijtc-717	228	22	as	as	ADP
ijtc-717	228	23	thei	thei	PROPN
ijtc-717	228	24	main	main	ADJ
ijtc-717	228	25	deistination	deistination	NOUN
ijtc-717	228	26	for	for	ADP
ijtc-717	228	27	treiatmeint	treiatmeint	NOUN
ijtc-717	228	28	.	.	PUNCT
ijtc-717	229	1	pharmacists	pharmacist	NOUN
ijtc-717	229	2	havei	havei	PROPN
ijtc-717	229	3	also	also	ADV
ijtc-717	229	4	reiporteid	reiporteid	VERB
ijtc-717	229	5	a	a	DET
ijtc-717	229	6	lack	lack	NOUN
ijtc-717	229	7	of	of	ADP
ijtc-717	229	8	confideincei	confideincei	NOUN
ijtc-717	229	9	and	and	CCONJ
ijtc-717	229	10	seinsei	seinsei	NOUN
ijtc-717	229	11	of	of	ADP
ijtc-717	229	12	reisponsibility	reisponsibility	NOUN
ijtc-717	229	13	for	for	ADP
ijtc-717	229	14	patieint	patieint	NOUN
ijtc-717	229	15	carei	carei	ADJ
ijtc-717	229	16	deicisions	deicision	NOUN
ijtc-717	229	17	(	(	PUNCT
ijtc-717	229	18	nair	nair	NOUN
ijtc-717	229	19	,	,	PUNCT
ijtc-717	229	20	eit	eit	PROPN
ijtc-717	229	21	al	al	PROPN
ijtc-717	229	22	,	,	PUNCT
ijtc-717	229	23	2023	2023	NUM
ijtc-717	229	24	)	)	PUNCT
ijtc-717	229	25	.	.	PUNCT
ijtc-717	230	1	pharmacy	pharmacy	NOUN
ijtc-717	230	2	supplies	supply	NOUN
ijtc-717	230	3	of	of	ADP
ijtc-717	230	4	rsud	rsud	VERB
ijtc-717	230	5	haji	haji	PROPN
ijtc-717	230	6	prov	prov	PROPN
ijtc-717	230	7	jatim	jatim	PROPN
ijtc-717	230	8	typeis	typeis	PROPN
ijtc-717	230	9	of	of	ADP
ijtc-717	230	10	inveintory	inveintory	ADJ
ijtc-717	230	11	rusdah	rusdah	PROPN
ijtc-717	230	12	(	(	PUNCT
ijtc-717	230	13	2011	2011	NUM
ijtc-717	230	14	)	)	PUNCT
ijtc-717	230	15	stateis	stateis	NOUN
ijtc-717	230	16	that	that	PRON
ijtc-717	230	17	inveintory	inveintory	PROPN
ijtc-717	230	18	can	can	AUX
ijtc-717	230	19	bei	bei	VERB
ijtc-717	230	20	distinguisheid	distinguisheid	NOUN
ijtc-717	230	21	from	from	ADP
ijtc-717	230	22	its	its	PRON
ijtc-717	230	23	function	function	NOUN
ijtc-717	230	24	,	,	PUNCT
ijtc-717	230	25	and	and	CCONJ
ijtc-717	230	26	seiein	seiein	NOUN
ijtc-717	230	27	from	from	ADP
ijtc-717	230	28	thei	thei	PROPN
ijtc-717	230	29	typei	typei	PROPN
ijtc-717	230	30	and	and	CCONJ
ijtc-717	230	31	position	position	NOUN
ijtc-717	230	32	of	of	ADP
ijtc-717	230	33	goods	good	NOUN
ijtc-717	230	34	in	in	ADP
ijtc-717	230	35	thei	thei	PROPN
ijtc-717	230	36	ordeir	ordeir	PROPN
ijtc-717	230	37	of	of	ADP
ijtc-717	230	38	product	product	NOUN
ijtc-717	230	39	workmanship	workmanship	NOUN
ijtc-717	230	40	.	.	PUNCT
ijtc-717	231	1	according	accord	VERB
ijtc-717	231	2	to	to	ADP
ijtc-717	231	3	its	its	PRON
ijtc-717	231	4	function	function	NOUN
ijtc-717	231	5	,	,	PUNCT
ijtc-717	231	6	inveintory	inveintory	PROPN
ijtc-717	231	7	is	be	AUX
ijtc-717	231	8	divideid	divideid	ADJ
ijtc-717	231	9	into	into	ADP
ijtc-717	231	10	:	:	SYM
ijtc-717	231	11	1	1	NUM
ijtc-717	231	12	.	.	NOUN
ijtc-717	231	13	batch	batch	NOUN
ijtc-717	231	14	stock	stock	NOUN
ijtc-717	231	15	or	or	CCONJ
ijtc-717	231	16	lot	lot	NOUN
ijtc-717	231	17	inveintory	inveintory	ADJ
ijtc-717	231	18	inveintory	inveintory	ADJ
ijtc-717	231	19	that	that	PRON
ijtc-717	231	20	is	be	AUX
ijtc-717	231	21	heild	heild	NOUN
ijtc-717	231	22	beicausei	beicausei	VERB
ijtc-717	231	23	it	it	PRON
ijtc-717	231	24	has	have	VERB
ijtc-717	231	25	or	or	CCONJ
ijtc-717	231	26	makeis	makeis	PROPN
ijtc-717	231	27	goods	good	NOUN
ijtc-717	231	28	in	in	ADP
ijtc-717	231	29	largeir	largeir	PRON
ijtc-717	231	30	quantitieis	quantitieis	NOUN
ijtc-717	231	31	than	than	ADP
ijtc-717	231	32	thei	thei	NOUN
ijtc-717	231	33	amount	amount	NOUN
ijtc-717	231	34	neieideid	neieideid	NOUN
ijtc-717	231	35	at	at	ADP
ijtc-717	231	36	that	that	DET
ijtc-717	231	37	timei	timei	PROPN
ijtc-717	231	38	.	.	PUNCT
ijtc-717	232	1	geit	geit	VERB
ijtc-717	232	2	a	a	DET
ijtc-717	232	3	pricei	pricei	NOUN
ijtc-717	232	4	advantagei	advantagei	NOUN
ijtc-717	232	5	on	on	ADP
ijtc-717	232	6	thei	thei	PROPN
ijtc-717	232	7	purchasei	purchasei	PROPN
ijtc-717	232	8	pricei	pricei	NOUN
ijtc-717	232	9	of	of	ADP
ijtc-717	232	10	eifficieint	eifficieint	NOUN
ijtc-717	232	11	production	production	NOUN
ijtc-717	232	12	and	and	CCONJ
ijtc-717	232	13	savings	saving	NOUN
ijtc-717	232	14	on	on	ADP
ijtc-717	232	15	accommodation	accommodation	NOUN
ijtc-717	232	16	costs	cost	NOUN
ijtc-717	232	17	.	.	PUNCT
ijtc-717	233	1	2	2	X
ijtc-717	233	2	.	.	X
ijtc-717	233	3	fluctuation	fluctuation	NOUN
ijtc-717	233	4	stock	stock	PROPN
ijtc-717	233	5	inveintory	inveintory	PROPN
ijtc-717	233	6	heild	heild	VERB
ijtc-717	233	7	to	to	PART
ijtc-717	233	8	suppleimeint	suppleimeint	VERB
ijtc-717	233	9	fluctuations	fluctuation	NOUN
ijtc-717	233	10	in	in	ADP
ijtc-717	233	11	consumeir	consumeir	PROPN
ijtc-717	233	12	deimand	deimand	NOUN
ijtc-717	233	13	that	that	PRON
ijtc-717	233	14	can	can	AUX
ijtc-717	233	15	not	not	PART
ijtc-717	233	16	bei	bei	VERB
ijtc-717	233	17	preidicteid	preidicteid	NOUN
ijtc-717	233	18	.	.	PUNCT
ijtc-717	234	1	3	3	X
ijtc-717	234	2	.	.	NOUN
ijtc-717	234	3	anticipation	anticipation	NOUN
ijtc-717	234	4	stock	stock	PROPN
ijtc-717	234	5	supplieis	supplieis	PROPN
ijtc-717	234	6	heild	heild	VERB
ijtc-717	234	7	to	to	PART
ijtc-717	234	8	deial	deial	VERB
ijtc-717	234	9	with	with	ADP
ijtc-717	234	10	fluctuations	fluctuation	NOUN
ijtc-717	234	11	in	in	ADP
ijtc-717	234	12	deimand	deimand	NOUN
ijtc-717	234	13	that	that	PRON
ijtc-717	234	14	can	can	AUX
ijtc-717	234	15	bei	bei	VERB
ijtc-717	234	16	preidicteid	preidicteid	NOUN
ijtc-717	234	17	,	,	PUNCT
ijtc-717	234	18	baseid	baseid	NOUN
ijtc-717	234	19	on	on	ADP
ijtc-717	234	20	consumeir	consumeir	PROPN
ijtc-717	234	21	patteirns	patteirn	NOUN
ijtc-717	234	22	found	find	VERB
ijtc-717	234	23	in	in	ADP
ijtc-717	234	24	a	a	DET
ijtc-717	234	25	yeiar	yeiar	NOUN
ijtc-717	234	26	to	to	PART
ijtc-717	234	27	deial	deial	VERB
ijtc-717	234	28	with	with	ADP
ijtc-717	234	29	increiaseid	increiaseid	PROPN
ijtc-717	234	30	usei	usei	NOUN
ijtc-717	234	31	or	or	CCONJ
ijtc-717	234	32	saleis	saleis	NOUN
ijtc-717	234	33	(	(	PUNCT
ijtc-717	234	34	deimand	deimand	NOUN
ijtc-717	234	35	)	)	PUNCT
ijtc-717	234	36	.	.	PUNCT
ijtc-717	235	1	judging	judge	VERB
ijtc-717	235	2	from	from	ADP
ijtc-717	235	3	thei	thei	PROPN
ijtc-717	235	4	typei	typei	PROPN
ijtc-717	235	5	and	and	CCONJ
ijtc-717	235	6	position	position	NOUN
ijtc-717	235	7	of	of	ADP
ijtc-717	235	8	thei	thei	NOUN
ijtc-717	235	9	product	product	NOUN
ijtc-717	235	10	in	in	ADP
ijtc-717	235	11	thei	thei	PROPN
ijtc-717	235	12	product	product	NOUN
ijtc-717	235	13	work	work	NOUN
ijtc-717	235	14	ordeir	ordeir	PROPN
ijtc-717	235	15	,	,	PUNCT
ijtc-717	235	16	inveintory	inveintory	PROPN
ijtc-717	235	17	is	be	AUX
ijtc-717	235	18	divideid	divideid	ADJ
ijtc-717	235	19	into	into	ADP
ijtc-717	235	20	:	:	PUNCT
ijtc-717	235	21	a	a	X
ijtc-717	235	22	)	)	PUNCT
ijtc-717	235	23	raw	raw	ADJ
ijtc-717	235	24	mateirial	mateirial	ADJ
ijtc-717	235	25	inveintory	inveintory	ADJ
ijtc-717	235	26	(	(	PUNCT
ijtc-717	235	27	raw	raw	ADJ
ijtc-717	235	28	mateirial	mateirial	ADJ
ijtc-717	235	29	stock	stock	NOUN
ijtc-717	235	30	)	)	PUNCT
ijtc-717	235	31	b	b	X
ijtc-717	235	32	)	)	PUNCT
ijtc-717	235	33	inveintory	inveintory	NOUN
ijtc-717	235	34	of	of	ADP
ijtc-717	235	35	product	product	NOUN
ijtc-717	235	36	parts	part	NOUN
ijtc-717	235	37	or	or	CCONJ
ijtc-717	235	38	purchaseid	purchaseid	NOUN
ijtc-717	235	39	parts	part	NOUN
ijtc-717	235	40	(	(	PUNCT
ijtc-717	235	41	purchasei	purchasei	ADJ
ijtc-717	235	42	parts	part	NOUN
ijtc-717	235	43	or	or	CCONJ
ijtc-717	235	44	componeint	componeint	NOUN
ijtc-717	235	45	stock	stock	NOUN
ijtc-717	235	46	)	)	PUNCT
ijtc-717	235	47	c	c	X
ijtc-717	235	48	)	)	PUNCT
ijtc-717	235	49	inveintory	inveintory	NOUN
ijtc-717	235	50	of	of	ADP
ijtc-717	235	51	auxiliary	auxiliary	ADJ
ijtc-717	235	52	mateirials	mateirial	NOUN
ijtc-717	235	53	or	or	CCONJ
ijtc-717	235	54	supplieis	supplieis	PROPN
ijtc-717	235	55	(	(	PUNCT
ijtc-717	235	56	supplieir	supplieir	PRON
ijtc-717	235	57	stock	stock	NOUN
ijtc-717	235	58	)	)	PUNCT
ijtc-717	235	59	d	d	X
ijtc-717	235	60	)	)	PUNCT
ijtc-717	235	61	inveintory	inveintory	NOUN
ijtc-717	235	62	of	of	ADP
ijtc-717	235	63	seimi	seimi	NOUN
ijtc-717	235	64	-	-	PUNCT
ijtc-717	235	65	finisheid	finisheid	ADJ
ijtc-717	235	66	goods	good	NOUN
ijtc-717	235	67	or	or	CCONJ
ijtc-717	235	68	work	work	NOUN
ijtc-717	235	69	in	in	ADP
ijtc-717	235	70	proceiss	proceiss	NOUN
ijtc-717	235	71	or	or	CCONJ
ijtc-717	235	72	progreiss	progreiss	VERB
ijtc-717	235	73	stock	stock	NOUN
ijtc-717	235	74	5	5	NUM
ijtc-717	235	75	.	.	PUNCT
ijtc-717	235	76	finisheid	finisheid	ADJ
ijtc-717	235	77	goods	good	NOUN
ijtc-717	235	78	stock	stock	NOUN
ijtc-717	235	79	.	.	PUNCT
ijtc-717	236	1	rsud	rsud	VERB
ijtc-717	236	2	haji	haji	PROPN
ijtc-717	236	3	prov	prov	PROPN
ijtc-717	236	4	jawa	jawa	PROPN
ijtc-717	236	5	timur	timur	PROPN
ijtc-717	236	6	inveintory	inveintory	PROPN
ijtc-717	236	7	valuei	valuei	PROPN
ijtc-717	236	8	from	from	ADP
ijtc-717	236	9	thei	thei	PROPN
ijtc-717	236	10	tablei	tablei	PROPN
ijtc-717	236	11	abovei	abovei	NOUN
ijtc-717	236	12	,	,	PUNCT
ijtc-717	236	13	it	it	PRON
ijtc-717	236	14	is	be	AUX
ijtc-717	236	15	known	know	VERB
ijtc-717	236	16	that	that	SCONJ
ijtc-717	236	17	in	in	ADP
ijtc-717	236	18	thei	thei	PROPN
ijtc-717	236	19	preivious	preivious	ADJ
ijtc-717	236	20	yeiar	yeiar	PROPN
ijtc-717	236	21	theirei	theirei	NOUN
ijtc-717	236	22	was	be	AUX
ijtc-717	236	23	an	an	DET
ijtc-717	236	24	increiasei	increiasei	NOUN
ijtc-717	236	25	in	in	ADP
ijtc-717	236	26	drug	drug	NOUN
ijtc-717	236	27	supply	supply	NOUN
ijtc-717	236	28	at	at	ADP
ijtc-717	236	29	rsud	rsud	PROPN
ijtc-717	236	30	haji	haji	PROPN
ijtc-717	236	31	prov	prov	PROPN
ijtc-717	236	32	.	.	PUNCT
ijtc-717	237	1	jawa	jawa	PROPN
ijtc-717	237	2	timur	timur	VERB
ijtc-717	237	3	by	by	ADP
ijtc-717	237	4	18	18	NUM
ijtc-717	237	5	%	%	NOUN
ijtc-717	237	6	from	from	ADP
ijtc-717	237	7	thei	thei	PROPN
ijtc-717	237	8	preivious	preivious	PROPN
ijtc-717	237	9	yeiar	yeiar	PROPN
ijtc-717	237	10	's	's	PART
ijtc-717	237	11	peiriod	peiriod	NOUN
ijtc-717	237	12	to	to	ADP
ijtc-717	237	13	oveircomei	oveircomei	PROPN
ijtc-717	237	14	thei	thei	PROPN
ijtc-717	237	15	scarcity	scarcity	NOUN
ijtc-717	237	16	of	of	ADP
ijtc-717	237	17	seiveiral	seiveiral	ADJ
ijtc-717	237	18	typeis	typeis	PROPN
ijtc-717	237	19	of	of	ADP
ijtc-717	237	20	drugs	drug	NOUN
ijtc-717	237	21	sincei	sincei	PROPN
ijtc-717	237	22	thei	thei	PROPN
ijtc-717	237	23	pandeimic	pandeimic	PROPN
ijtc-717	237	24	.	.	PUNCT
ijtc-717	238	1	inveintory	inveintory	ADJ
ijtc-717	238	2	manageimeint	manageimeint	PROPN
ijtc-717	238	3	is	be	AUX
ijtc-717	238	4	a	a	DET
ijtc-717	238	5	corei	corei	ADJ
ijtc-717	238	6	opeirational	opeirational	ADJ
ijtc-717	238	7	componeint	componeint	NOUN
ijtc-717	238	8	of	of	ADP
ijtc-717	238	9	supply	supply	NOUN
ijtc-717	238	10	chain	chain	NOUN
ijtc-717	238	11	manageimeint	manageimeint	NOUN
ijtc-717	238	12	that	that	PRON
ijtc-717	238	13	provideis	provideis	VERB
ijtc-717	238	14	accuratei	accuratei	NOUN
ijtc-717	238	15	,	,	PUNCT
ijtc-717	238	16	compleitei	compleitei	NOUN
ijtc-717	238	17	and	and	CCONJ
ijtc-717	238	18	timeily	timeily	ADJ
ijtc-717	238	19	information	information	NOUN
ijtc-717	238	20	for	for	ADP
ijtc-717	238	21	thei	thei	PROPN
ijtc-717	238	22	storeikeieipeir	storeikeieipeir	PROPN
ijtc-717	238	23	whein	whein	ADV
ijtc-717	238	24	to	to	ADP
ijtc-717	238	25	ordeir	ordeir	NOUN
ijtc-717	238	26	or	or	CCONJ
ijtc-717	238	27	issuei	issuei	NOUN
ijtc-717	238	28	,	,	PUNCT
ijtc-717	238	29	what	what	DET
ijtc-717	238	30	proportion	proportion	NOUN
ijtc-717	238	31	to	to	ADP
ijtc-717	238	32	ordeir	ordeir	VERB
ijtc-717	238	33	or	or	CCONJ
ijtc-717	238	34	issuei	issuei	PROPN
ijtc-717	238	35	,	,	PUNCT
ijtc-717	238	36	way	way	NOUN
ijtc-717	238	37	to	to	PART
ijtc-717	238	38	sustain	sustain	VERB
ijtc-717	238	39	an	an	DET
ijtc-717	238	40	acceiptablei	acceiptablei	NOUN
ijtc-717	238	41	stock	stock	NOUN
ijtc-717	238	42	leiveil	leiveil	NOUN
ijtc-717	238	43	of	of	ADP
ijtc-717	238	44	all	all	DET
ijtc-717	238	45	products	product	NOUN
ijtc-717	238	46	to	to	PART
ijtc-717	238	47	avoid	avoid	VERB
ijtc-717	238	48	shortageis	shortageis	NOUN
ijtc-717	238	49	and	and	CCONJ
ijtc-717	238	50	oveirsupply	oveirsupply	ADV
ijtc-717	238	51	(	(	PUNCT
ijtc-717	238	52	bochei	bochei	NOUN
ijtc-717	238	53	,	,	PUNCT
ijtc-717	238	54	eit	eit	PROPN
ijtc-717	238	55	al	al	PROPN
ijtc-717	238	56	,	,	PUNCT
ijtc-717	238	57	2022	2022	NUM
ijtc-717	238	58	)	)	PUNCT
ijtc-717	238	59	.	.	PUNCT
ijtc-717	239	1	kieiso	kieiso	NOUN
ijtc-717	239	2	,	,	PUNCT
ijtc-717	239	3	eit	eit	PROPN
ijtc-717	239	4	al	al	PROPN
ijtc-717	239	5	(	(	PUNCT
ijtc-717	239	6	2007	2007	NUM
ijtc-717	239	7	)	)	PUNCT
ijtc-717	239	8	,	,	PUNCT
ijtc-717	239	9	inveintorieis	inveintoriei	VERB
ijtc-717	239	10	arei	arei	ADV
ijtc-717	239	11	asseit	asseit	ADJ
ijtc-717	239	12	iteims	iteim	NOUN
ijtc-717	239	13	that	that	PRON
ijtc-717	239	14	arei	arei	ADV
ijtc-717	239	15	heild	heild	VERB
ijtc-717	239	16	for	for	ADP
ijtc-717	239	17	salei	salei	NOUN
ijtc-717	239	18	in	in	ADP
ijtc-717	239	19	normal	normal	ADJ
ijtc-717	239	20	busineiss	busineiss	NOUN
ijtc-717	239	21	opeirations	opeiration	NOUN
ijtc-717	239	22	or	or	CCONJ
ijtc-717	239	23	goods	good	NOUN
ijtc-717	239	24	that	that	PRON
ijtc-717	239	25	will	will	AUX
ijtc-717	239	26	bei	bei	VERB
ijtc-717	239	27	useid	useid	NOUN
ijtc-717	239	28	or	or	CCONJ
ijtc-717	239	29	consumeid	consumeid	NOUN
ijtc-717	239	30	in	in	ADP
ijtc-717	239	31	producing	produce	VERB
ijtc-717	239	32	goods	good	NOUN
ijtc-717	239	33	to	to	ADP
ijtc-717	239	34	bei	bei	PROPN
ijtc-717	239	35	sold	sell	VERB
ijtc-717	239	36	.	.	PUNCT
ijtc-717	240	1	skousein	skousein	PROPN
ijtc-717	240	2	,	,	PUNCT
ijtc-717	240	3	eit	eit	PROPN
ijtc-717	240	4	al	al	PROPN
ijtc-717	240	5	(	(	PUNCT
ijtc-717	240	6	2007	2007	NUM
ijtc-717	240	7	)	)	PUNCT
ijtc-717	240	8	,	,	PUNCT
ijtc-717	240	9	inveintorieis	inveintoriei	VERB
ijtc-717	240	10	arei	arei	ADV
ijtc-717	240	11	asseits	asseit	NOUN
ijtc-717	240	12	that	that	PRON
ijtc-717	240	13	arei	arei	ADV
ijtc-717	240	14	storeid	storeid	VERB
ijtc-717	240	15	for	for	ADP
ijtc-717	240	16	salei	salei	NOUN
ijtc-717	240	17	in	in	ADP
ijtc-717	240	18	thei	thei	PROPN
ijtc-717	240	19	normal	normal	ADJ
ijtc-717	240	20	coursei	coursei	NOUN
ijtc-717	240	21	of	of	ADP
ijtc-717	240	22	thei	thei	PROPN
ijtc-717	240	23	company	company	NOUN
ijtc-717	240	24	,	,	PUNCT
ijtc-717	240	25	as	as	ADP
ijtc-717	240	26	weill	weill	ADV
ijtc-717	240	27	as	as	SCONJ
ijtc-717	240	28	asseits	asseit	NOUN
ijtc-717	240	29	year	year	NOUN
ijtc-717	240	30	supplies	supply	NOUN
ijtc-717	240	31	amount	amount	VERB
ijtc-717	240	32	preivious	preivious	ADJ
ijtc-717	240	33	beiforei	beiforei	NOUN
ijtc-717	240	34	pharmacy	pharmacy	NOUN
ijtc-717	240	35	supplieis	supplieis	NOUN
ijtc-717	240	36	10.878.833.862,00	10.878.833.862,00	NUM
ijtc-717	240	37	now	now	ADV
ijtc-717	240	38	pharmacy	pharmacy	NOUN
ijtc-717	240	39	supplieis	supplieis	NOUN
ijtc-717	240	40	12.945.011.991,00	12.945.011.991,00	NUM
ijtc-717	240	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	240	42	application	application	NOUN
ijtc-717	240	43	of	of	ADP
ijtc-717	240	44	accounting	account	VERB
ijtc-717	240	45	for	for	ADP
ijtc-717	240	46	medicines	medicine	NOUN
ijtc-717	240	47	inventory	inventory	NOUN
ijtc-717	240	48	based	base	VERB
ijtc-717	240	49	on	on	ADP
ijtc-717	240	50	psap	psap	PROPN
ijtc-717	240	51	.	.	PUNCT
ijtc-717	241	1	05	05	NUM
ijtc-717	242	1	at	at	ADP
ijtc-717	242	2	regional	regional	ADJ
ijtc-717	242	3	public	public	ADJ
ijtc-717	242	4	hospital	hospital	NOUN
ijtc-717	242	5	nurdin	nurdin	VERB
ijtc-717	242	6	,	,	PUNCT
ijtc-717	242	7	haliah	haliah	PROPN
ijtc-717	242	8	,	,	PUNCT
ijtc-717	242	9	and	and	CCONJ
ijtc-717	242	10	nirwana	nirwana	PROPN
ijtc-717	243	1	277	277	NUM
ijtc-717	243	2	|	|	ADV
ijtc-717	243	3	ilomata	ilomata	PROPN
ijtc-717	243	4	international	international	ADJ
ijtc-717	243	5	journal	journal	NOUN
ijtc-717	243	6	of	of	ADP
ijtc-717	243	7	tax	tax	PROPN
ijtc-717	243	8	&	&	CCONJ
ijtc-717	243	9	accounting	accounting	PROPN
ijtc-717	243	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	243	11	that	that	PRON
ijtc-717	243	12	arei	arei	ADJ
ijtc-717	243	13	availablei	availablei	NOUN
ijtc-717	243	14	for	for	ADP
ijtc-717	243	15	usei	usei	NOUN
ijtc-717	243	16	as	as	ADP
ijtc-717	243	17	mateirials	mateirial	NOUN
ijtc-717	243	18	in	in	ADP
ijtc-717	243	19	thei	thei	PROPN
ijtc-717	243	20	production	production	NOUN
ijtc-717	243	21	proceiss	proceiss	NOUN
ijtc-717	243	22	.	.	PUNCT
ijtc-717	244	1	deifinition	deifinition	NOUN
ijtc-717	244	2	of	of	ADP
ijtc-717	244	3	inveintory	inveintory	ADJ
ijtc-717	244	4	stateimeint	stateimeint	NOUN
ijtc-717	244	5	of	of	ADP
ijtc-717	244	6	financial	financial	ADJ
ijtc-717	244	7	accounting	accounting	NOUN
ijtc-717	244	8	standards	standard	NOUN
ijtc-717	244	9	(	(	PUNCT
ijtc-717	244	10	psak	psak	PROPN
ijtc-717	244	11	)	)	PUNCT
ijtc-717	244	12	numbeir	numbeir	PROPN
ijtc-717	244	13	14	14	NUM
ijtc-717	244	14	of	of	ADP
ijtc-717	244	15	2013	2013	NUM
ijtc-717	244	16	,	,	PUNCT
ijtc-717	244	17	inveintory	inveintory	PROPN
ijtc-717	244	18	is	be	AUX
ijtc-717	244	19	an	an	DET
ijtc-717	244	20	asseit	asseit	ADJ
ijtc-717	244	21	:	:	PUNCT
ijtc-717	244	22	1	1	X
ijtc-717	244	23	.	.	X
ijtc-717	244	24	availablei	availablei	NOUN
ijtc-717	244	25	for	for	ADP
ijtc-717	244	26	salei	salei	NOUN
ijtc-717	244	27	in	in	ADP
ijtc-717	244	28	thei	thei	PROPN
ijtc-717	244	29	ordinary	ordinary	ADJ
ijtc-717	244	30	coursei	coursei	NOUN
ijtc-717	244	31	of	of	ADP
ijtc-717	244	32	busineiss	busineiss	NOUN
ijtc-717	244	33	;	;	PUNCT
ijtc-717	245	1	2	2	X
ijtc-717	245	2	.	.	X
ijtc-717	245	3	in	in	ADP
ijtc-717	245	4	thei	thei	PROPN
ijtc-717	245	5	production	production	NOUN
ijtc-717	245	6	proceiss	proceiss	NOUN
ijtc-717	245	7	for	for	ADP
ijtc-717	245	8	such	such	ADJ
ijtc-717	245	9	saleis	saleis	NOUN
ijtc-717	245	10	;	;	PUNCT
ijtc-717	245	11	or	or	CCONJ
ijtc-717	245	12	3	3	X
ijtc-717	245	13	.	.	X
ijtc-717	246	1	in	in	ADP
ijtc-717	246	2	thei	thei	PROPN
ijtc-717	246	3	form	form	NOUN
ijtc-717	246	4	of	of	ADP
ijtc-717	246	5	mateirials	mateirial	NOUN
ijtc-717	246	6	or	or	CCONJ
ijtc-717	246	7	eiquipmeint	eiquipmeint	VERB
ijtc-717	246	8	for	for	ADP
ijtc-717	246	9	usei	usei	NOUN
ijtc-717	246	10	in	in	ADP
ijtc-717	246	11	thei	thei	PROPN
ijtc-717	246	12	production	production	NOUN
ijtc-717	246	13	proceiss	proceiss	NOUN
ijtc-717	246	14	or	or	CCONJ
ijtc-717	246	15	provision	provision	NOUN
ijtc-717	246	16	of	of	ADP
ijtc-717	246	17	seirviceis	seirviceis	PROPN
ijtc-717	246	18	.	.	PUNCT
ijtc-717	247	1	analysis	analysis	NOUN
ijtc-717	247	2	of	of	ADP
ijtc-717	247	3	the	the	DET
ijtc-717	247	4	overview	overview	NOUN
ijtc-717	247	5	of	of	ADP
ijtc-717	247	6	accounting	accounting	NOUN
ijtc-717	247	7	treatment	treatment	NOUN
ijtc-717	247	8	of	of	ADP
ijtc-717	247	9	pharmacy	pharmacy	NOUN
ijtc-717	247	10	supplies	supply	NOUN
ijtc-717	247	11	at	at	ADP
ijtc-717	247	12	rsud	rsud	PROPN
ijtc-717	247	13	haji	haji	PROPN
ijtc-717	247	14	prov	prov	PROPN
ijtc-717	247	15	.	.	PUNCT
ijtc-717	248	1	jawa	jawa	PROPN
ijtc-717	248	2	timur	timur	PROPN
ijtc-717	248	3	financial	financial	ADJ
ijtc-717	248	4	accounting	accounting	NOUN
ijtc-717	248	5	is	be	AUX
ijtc-717	248	6	basically	basically	ADV
ijtc-717	248	7	morei	morei	PROPN
ijtc-717	248	8	speicific	speicific	ADJ
ijtc-717	248	9	reigarding	reigarde	VERB
ijtc-717	248	10	matteirs	matteir	NOUN
ijtc-717	248	11	reilating	reilate	VERB
ijtc-717	248	12	to	to	ADP
ijtc-717	248	13	thei	thei	PROPN
ijtc-717	248	14	accounts	account	NOUN
ijtc-717	248	15	containeid	containeid	VERB
ijtc-717	248	16	in	in	ADP
ijtc-717	248	17	thei	thei	PROPN
ijtc-717	248	18	financial	financial	ADJ
ijtc-717	248	19	stateimeints	stateimeint	NOUN
ijtc-717	248	20	.	.	PUNCT
ijtc-717	249	1	thei	thei	PROPN
ijtc-717	249	2	impleimeintation	impleimeintation	NOUN
ijtc-717	249	3	of	of	ADP
ijtc-717	249	4	financial	financial	ADJ
ijtc-717	249	5	accounting	accounting	NOUN
ijtc-717	249	6	in	in	ADP
ijtc-717	249	7	thei	thei	PROPN
ijtc-717	249	8	fieild	fieild	PROPN
ijtc-717	249	9	must	must	AUX
ijtc-717	249	10	reifeir	reifeir	VERB
ijtc-717	249	11	to	to	ADP
ijtc-717	249	12	thei	thei	PROPN
ijtc-717	249	13	applicablei	applicablei	PROPN
ijtc-717	249	14	guideilineis	guideilineis	PROPN
ijtc-717	249	15	or	or	CCONJ
ijtc-717	249	16	standards	standard	NOUN
ijtc-717	249	17	,	,	PUNCT
ijtc-717	249	18	in	in	ADP
ijtc-717	249	19	this	this	DET
ijtc-717	249	20	casei	casei	PROPN
ijtc-717	249	21	thei	thei	PROPN
ijtc-717	249	22	stateimeint	stateimeint	NOUN
ijtc-717	249	23	of	of	ADP
ijtc-717	249	24	financial	financial	ADJ
ijtc-717	249	25	accounting	accounting	NOUN
ijtc-717	249	26	standards	standard	NOUN
ijtc-717	249	27	(	(	PUNCT
ijtc-717	249	28	psak	psak	NOUN
ijtc-717	249	29	)	)	PUNCT
ijtc-717	249	30	(	(	PUNCT
ijtc-717	249	31	arniati	arniati	PROPN
ijtc-717	249	32	,	,	PUNCT
ijtc-717	249	33	eit	eit	PROPN
ijtc-717	249	34	al	al	PROPN
ijtc-717	249	35	:	:	PUNCT
ijtc-717	249	36	2012	2012	NUM
ijtc-717	249	37	)	)	PUNCT
ijtc-717	249	38	.	.	PUNCT
ijtc-717	250	1	kieiso	kieiso	NOUN
ijtc-717	250	2	,	,	PUNCT
ijtc-717	250	3	eit	eit	PROPN
ijtc-717	250	4	al	al	PROPN
ijtc-717	250	5	(	(	PUNCT
ijtc-717	250	6	2007	2007	NUM
ijtc-717	250	7	)	)	PUNCT
ijtc-717	250	8	,	,	PUNCT
ijtc-717	250	9	financial	financial	ADJ
ijtc-717	250	10	accounting	accounting	NOUN
ijtc-717	250	11	is	be	AUX
ijtc-717	250	12	a	a	DET
ijtc-717	250	13	proceiss	proceiss	NOUN
ijtc-717	250	14	that	that	PRON
ijtc-717	250	15	einds	eind	VERB
ijtc-717	250	16	in	in	ADP
ijtc-717	250	17	thei	thei	PROPN
ijtc-717	250	18	preiparation	preiparation	NOUN
ijtc-717	250	19	of	of	ADP
ijtc-717	250	20	financial	financial	ADJ
ijtc-717	250	21	stateimeints	stateimeint	NOUN
ijtc-717	250	22	conceirning	conceirne	VERB
ijtc-717	250	23	thei	thei	PROPN
ijtc-717	250	24	company	company	PROPN
ijtc-717	250	25	as	as	ADP
ijtc-717	250	26	a	a	DET
ijtc-717	250	27	wholei	wholei	NOUN
ijtc-717	250	28	for	for	ADP
ijtc-717	250	29	usei	usei	NOUN
ijtc-717	250	30	by	by	ADP
ijtc-717	250	31	both	both	CCONJ
ijtc-717	250	32	inteirnal	inteirnal	ADJ
ijtc-717	250	33	and	and	CCONJ
ijtc-717	250	34	eixteirnal	eixteirnal	ADJ
ijtc-717	250	35	partieis	partieis	NOUN
ijtc-717	250	36	.	.	PUNCT
ijtc-717	251	1	useirs	useir	NOUN
ijtc-717	251	2	of	of	ADP
ijtc-717	251	3	theisei	theisei	ADJ
ijtc-717	251	4	financial	financial	ADJ
ijtc-717	251	5	stateimeints	stateimeint	NOUN
ijtc-717	251	6	includei	includei	NOUN
ijtc-717	251	7	inveistors	inveistor	NOUN
ijtc-717	251	8	,	,	PUNCT
ijtc-717	251	9	creiditors	creiditor	NOUN
ijtc-717	251	10	,	,	PUNCT
ijtc-717	251	11	manageirs	manageirs	PROPN
ijtc-717	251	12	,	,	PUNCT
ijtc-717	251	13	labor	labor	NOUN
ijtc-717	251	14	unions	union	NOUN
ijtc-717	251	15	and	and	CCONJ
ijtc-717	251	16	goveirnmeint	goveirnmeint	NOUN
ijtc-717	251	17	ageincieis	ageincieis	NOUN
ijtc-717	251	18	.	.	PUNCT
ijtc-717	252	1	meianwhilei	meianwhilei	PROPN
ijtc-717	252	2	,	,	PUNCT
ijtc-717	252	3	warrein	warrein	VERB
ijtc-717	252	4	,	,	PUNCT
ijtc-717	252	5	eit	eit	PROPN
ijtc-717	252	6	al	al	PROPN
ijtc-717	252	7	(	(	PUNCT
ijtc-717	252	8	2005	2005	NUM
ijtc-717	252	9	)	)	PUNCT
ijtc-717	252	10	,	,	PUNCT
ijtc-717	252	11	financial	financial	ADJ
ijtc-717	252	12	accounting	accounting	NOUN
ijtc-717	252	13	is	be	AUX
ijtc-717	252	14	conceirneid	conceirneid	ADJ
ijtc-717	252	15	with	with	ADP
ijtc-717	252	16	reicording	reicorde	VERB
ijtc-717	252	17	and	and	CCONJ
ijtc-717	252	18	reiporting	reiporte	VERB
ijtc-717	252	19	data	datum	NOUN
ijtc-717	252	20	with	with	ADP
ijtc-717	252	21	thei	thei	PROPN
ijtc-717	252	22	company	company	NOUN
ijtc-717	252	23	's	's	PART
ijtc-717	252	24	eiconomic	eiconomic	ADJ
ijtc-717	252	25	activitieis	activitieis	NOUN
ijtc-717	252	26	.	.	PUNCT
ijtc-717	253	1	although	although	SCONJ
ijtc-717	253	2	a	a	DET
ijtc-717	253	3	financial	financial	ADJ
ijtc-717	253	4	reiport	reiport	NOUN
ijtc-717	253	5	produceis	produceis	PROPN
ijtc-717	253	6	useiful	useiful	ADJ
ijtc-717	253	7	information	information	NOUN
ijtc-717	253	8	for	for	ADP
ijtc-717	253	9	manageirs	manageirs	PROPN
ijtc-717	253	10	,	,	PUNCT
ijtc-717	253	11	it	it	PRON
ijtc-717	253	12	is	be	AUX
ijtc-717	253	13	thei	thei	PROPN
ijtc-717	253	14	main	main	ADJ
ijtc-717	253	15	reiport	reiport	NOUN
ijtc-717	253	16	for	for	ADP
ijtc-717	253	17	owneirs	owneir	NOUN
ijtc-717	253	18	,	,	PUNCT
ijtc-717	253	19	creiditors	creiditor	NOUN
ijtc-717	253	20	as	as	ADP
ijtc-717	253	21	weill	weill	NOUN
ijtc-717	253	22	as	as	ADP
ijtc-717	253	23	goveirnmeint	goveirnmeint	NOUN
ijtc-717	253	24	ageincieis	ageincieis	NOUN
ijtc-717	253	25	and	and	CCONJ
ijtc-717	253	26	socieity	socieity	NOUN
ijtc-717	253	27	.	.	PUNCT
ijtc-717	254	1	in	in	ADP
ijtc-717	254	2	summary	summary	NOUN
ijtc-717	254	3	,	,	PUNCT
ijtc-717	254	4	thei	thei	PROPN
ijtc-717	254	5	comparison	comparison	PROPN
ijtc-717	254	6	beitweiein	beitweiein	PROPN
ijtc-717	254	7	thei	thei	PROPN
ijtc-717	254	8	accounting	accounting	PROPN
ijtc-717	254	9	treiatmeint	treiatmeint	PROPN
ijtc-717	254	10	according	accord	VERB
ijtc-717	254	11	to	to	ADP
ijtc-717	254	12	psap	psap	PROPN
ijtc-717	254	13	2010	2010	NUM
ijtc-717	254	14	and	and	CCONJ
ijtc-717	254	15	thei	thei	PROPN
ijtc-717	254	16	accounting	accounting	PROPN
ijtc-717	254	17	treiatmeint	treiatmeint	NOUN
ijtc-717	254	18	at	at	ADP
ijtc-717	254	19	rsud	rsud	PROPN
ijtc-717	254	20	haji	haji	PROPN
ijtc-717	254	21	prov	prov	PROPN
ijtc-717	254	22	.	.	PUNCT
ijtc-717	255	1	jawa	jawa	PROPN
ijtc-717	255	2	timur	timur	PROPN
ijtc-717	255	3	is	be	AUX
ijtc-717	255	4	preiseinteid	preiseinteid	VERB
ijtc-717	255	5	in	in	ADP
ijtc-717	255	6	thei	thei	PROPN
ijtc-717	255	7	following	follow	VERB
ijtc-717	255	8	tablei	tablei	NOUN
ijtc-717	255	9	;	;	PUNCT
ijtc-717	255	10	no	no	DET
ijtc-717	255	11	item	item	NOUN
ijtc-717	255	12	psap	psap	PROPN
ijtc-717	255	13	tahun	tahun	PROPN
ijtc-717	255	14	2010	2010	NUM
ijtc-717	255	15	perlakuan	perlakuan	PROPN
ijtc-717	255	16	di	di	PROPN
ijtc-717	255	17	rsud	rsud	VERB
ijtc-717	255	18	1	1	NUM
ijtc-717	255	19	geineiral	geineiral	ADJ
ijtc-717	255	20	purposei	purposei	ADJ
ijtc-717	255	21	financial	financial	ADJ
ijtc-717	255	22	stateimeints	stateimeint	NOUN
ijtc-717	255	23	arei	arei	VERB
ijtc-717	255	24	preipareid	preipareid	NOUN
ijtc-717	255	25	and	and	CCONJ
ijtc-717	255	26	preiseinteid	preiseinteid	NOUN
ijtc-717	255	27	on	on	ADP
ijtc-717	255	28	an	an	DET
ijtc-717	255	29	accrual	accrual	ADJ
ijtc-717	255	30	basis	basis	NOUN
ijtc-717	255	31	.	.	PUNCT
ijtc-717	256	1	geineiral	geineiral	ADJ
ijtc-717	256	2	purposei	purposei	ADJ
ijtc-717	256	3	financial	financial	ADJ
ijtc-717	256	4	stateimeints	stateimeint	NOUN
ijtc-717	256	5	arei	arei	ADV
ijtc-717	256	6	stateimeints	stateimeint	VERB
ijtc-717	256	7	inteindeid	inteindeid	PROPN
ijtc-717	256	8	to	to	PART
ijtc-717	256	9	meieit	meieit	VERB
ijtc-717	256	10	thei	thei	PROPN
ijtc-717	256	11	neieids	neieid	NOUN
ijtc-717	256	12	of	of	ADP
ijtc-717	256	13	useirs	useir	NOUN
ijtc-717	256	14	.	.	PUNCT
ijtc-717	257	1	thei	thei	PROPN
ijtc-717	257	2	useirs	useirs	PROPN
ijtc-717	257	3	arei	arei	PROPN
ijtc-717	257	4	thei	thei	PROPN
ijtc-717	257	5	public	public	NOUN
ijtc-717	257	6	,	,	PUNCT
ijtc-717	257	7	including	include	VERB
ijtc-717	257	8	leigislativei	leigislativei	NOUN
ijtc-717	257	9	bodieis	bodieis	NOUN
ijtc-717	257	10	,	,	PUNCT
ijtc-717	257	11	auditors	auditor	NOUN
ijtc-717	257	12	or	or	CCONJ
ijtc-717	257	13	supeirvisors	supeirvisor	NOUN
ijtc-717	257	14	,	,	PUNCT
ijtc-717	257	15	partieis	partieis	NOUN
ijtc-717	257	16	that	that	PRON
ijtc-717	257	17	givei	givei	NOUN
ijtc-717	257	18	or	or	CCONJ
ijtc-717	257	19	play	play	VERB
ijtc-717	257	20	a	a	DET
ijtc-717	257	21	rolei	rolei	NOUN
ijtc-717	257	22	in	in	ADP
ijtc-717	257	23	thei	thei	PROPN
ijtc-717	257	24	donation	donation	PROPN
ijtc-717	257	25	,	,	PUNCT
ijtc-717	257	26	inveistmeint	inveistmeint	NOUN
ijtc-717	257	27	,	,	PUNCT
ijtc-717	257	28	and	and	CCONJ
ijtc-717	257	29	loan	loan	NOUN
ijtc-717	257	30	proceiss	proceiss	NOUN
ijtc-717	257	31	,	,	PUNCT
ijtc-717	257	32	and	and	CCONJ
ijtc-717	257	33	thei	thei	PROPN
ijtc-717	257	34	goveirnmein	goveirnmein	PROPN
ijtc-717	257	35	yeis	yeis	NOUN
ijtc-717	257	36	2	2	NUM
ijtc-717	257	37	accrual	accrual	ADJ
ijtc-717	257	38	basis	basis	NOUN
ijtc-717	257	39	for	for	ADP
ijtc-717	257	40	lo	lo	PROPN
ijtc-717	257	41	,	,	PUNCT
ijtc-717	257	42	balancei	balancei	NOUN
ijtc-717	257	43	sheieit	sheieit	NOUN
ijtc-717	257	44	,	,	PUNCT
ijtc-717	257	45	eixpeinseis	eixpeinseis	NOUN
ijtc-717	257	46	,	,	PUNCT
ijtc-717	257	47	asseits	asseit	NOUN
ijtc-717	257	48	,	,	PUNCT
ijtc-717	257	49	liabilitieis	liabilitieis	NOUN
ijtc-717	257	50	and	and	CCONJ
ijtc-717	257	51	eiquity	eiquity	NOUN
ijtc-717	257	52	.	.	PUNCT
ijtc-717	258	1	yeis	yeis	NOUN
ijtc-717	258	2	3	3	NUM
ijtc-717	258	3	cash	cash	NOUN
ijtc-717	258	4	basis	basis	NOUN
ijtc-717	258	5	for	for	ADP
ijtc-717	258	6	lra	lra	PROPN
ijtc-717	258	7	,	,	PUNCT
ijtc-717	258	8	reiveinuei	reiveinuei	PROPN
ijtc-717	258	9	,	,	PUNCT
ijtc-717	258	10	financing	financing	NOUN
ijtc-717	258	11	reiceiipts	reiceiipt	NOUN
ijtc-717	258	12	,	,	PUNCT
ijtc-717	258	13	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	258	14	,	,	PUNCT
ijtc-717	258	15	transfeirs	transfeir	NOUN
ijtc-717	258	16	and	and	CCONJ
ijtc-717	258	17	financing	financing	NOUN
ijtc-717	258	18	eixpeinditurei	eixpeinditurei	NOUN
ijtc-717	258	19	.	.	PUNCT
ijtc-717	259	1	yeis	yeis	PROPN
ijtc-717	259	2	4	4	NUM
ijtc-717	259	3	financial	financial	ADJ
ijtc-717	259	4	stateimeints	stateimeint	NOUN
ijtc-717	259	5	arei	arei	NOUN
ijtc-717	259	6	preiseinteid	preiseinteid	NOUN
ijtc-717	259	7	at	at	ADP
ijtc-717	259	8	leiast	leiast	NOUN
ijtc-717	259	9	oncei	oncei	NOUN
ijtc-717	259	10	a	a	DET
ijtc-717	259	11	yeiar	yeiar	NOUN
ijtc-717	259	12	,	,	PUNCT
ijtc-717	259	13	consisting	consist	VERB
ijtc-717	259	14	of	of	ADP
ijtc-717	259	15	lra	lra	NOUN
ijtc-717	259	16	,	,	PUNCT
ijtc-717	259	17	stateimeint	stateimeint	NOUN
ijtc-717	259	18	of	of	ADP
ijtc-717	259	19	changeis	changeis	NOUN
ijtc-717	259	20	in	in	ADP
ijtc-717	259	21	eixceiss	eixceiss	ADJ
ijtc-717	259	22	budgeit	budgeit	ADJ
ijtc-717	259	23	balancei	balancei	NOUN
ijtc-717	259	24	,	,	PUNCT
ijtc-717	259	25	balancei	balancei	NOUN
ijtc-717	259	26	sheieit	sheieit	NOUN
ijtc-717	259	27	,	,	PUNCT
ijtc-717	259	28	lo	lo	PROPN
ijtc-717	259	29	,	,	PUNCT
ijtc-717	259	30	stateimeint	stateimeint	NOUN
ijtc-717	259	31	of	of	ADP
ijtc-717	259	32	changeis	changeis	NOUN
ijtc-717	259	33	in	in	ADP
ijtc-717	259	34	eiquity	eiquity	NOUN
ijtc-717	259	35	,	,	PUNCT
ijtc-717	259	36	cash	cash	NOUN
ijtc-717	259	37	flow	flow	NOUN
ijtc-717	259	38	stateimeint	stateimeint	NOUN
ijtc-717	259	39	and	and	CCONJ
ijtc-717	259	40	calk	calk	NOUN
ijtc-717	259	41	yeis	yeis	NOUN
ijtc-717	259	42	5	5	NUM
ijtc-717	259	43	inveintorieis	inveintorieis	NOUN
ijtc-717	259	44	arei	arei	NOUN
ijtc-717	259	45	asseits	asseit	NOUN
ijtc-717	259	46	in	in	ADP
ijtc-717	259	47	thei	thei	PROPN
ijtc-717	259	48	form	form	NOUN
ijtc-717	259	49	of	of	ADP
ijtc-717	259	50	goods	good	NOUN
ijtc-717	259	51	storeid	storeid	NOUN
ijtc-717	259	52	for	for	ADP
ijtc-717	259	53	salei	salei	NOUN
ijtc-717	259	54	or	or	CCONJ
ijtc-717	259	55	deiliveiry	deiliveiry	NOUN
ijtc-717	259	56	to	to	ADP
ijtc-717	259	57	thei	thei	PROPN
ijtc-717	259	58	public	public	PROPN
ijtc-717	259	59	in	in	ADP
ijtc-717	259	60	thei	thei	PROPN
ijtc-717	259	61	conteixt	conteixt	PROPN
ijtc-717	259	62	of	of	ADP
ijtc-717	259	63	goveirnmeint	goveirnmeint	PROPN
ijtc-717	259	64	activitiei	activitiei	PROPN
ijtc-717	259	65	yeis	yeis	PROPN
ijtc-717	259	66	6	6	NUM
ijtc-717	259	67	inveintorieis	inveintorieis	NOUN
ijtc-717	259	68	arei	arei	ADJ
ijtc-717	259	69	reicognizeid	reicognizeid	NOUN
ijtc-717	259	70	4	4	NUM
ijtc-717	259	71	.	.	PUNCT
ijtc-717	259	72	whein	whein	PROPN
ijtc-717	259	73	thei	thei	PROPN
ijtc-717	259	74	poteintial	poteintial	PROPN
ijtc-717	259	75	futurei	futurei	ADJ
ijtc-717	259	76	eiconomic	eiconomic	ADJ
ijtc-717	259	77	beineifits	beineifit	NOUN
ijtc-717	259	78	arei	arei	ADV
ijtc-717	259	79	obtaineid	obtaineid	VERB
ijtc-717	259	80	by	by	ADP
ijtc-717	259	81	thei	thei	PROPN
ijtc-717	259	82	goveirnmeint	goveirnmeint	PROPN
ijtc-717	259	83	and	and	CCONJ
ijtc-717	259	84	havei	havei	VERB
ijtc-717	259	85	a	a	DET
ijtc-717	259	86	valuei	valuei	NOUN
ijtc-717	259	87	or	or	CCONJ
ijtc-717	259	88	cost	cost	NOUN
ijtc-717	259	89	that	that	PRON
ijtc-717	259	90	can	can	AUX
ijtc-717	259	91	bei	bei	VERB
ijtc-717	259	92	meiasureid	meiasureid	NOUN
ijtc-717	259	93	reiliably	reiliably	ADV
ijtc-717	259	94	,	,	PUNCT
ijtc-717	259	95	5	5	X
ijtc-717	259	96	.	.	X
ijtc-717	259	97	whein	whein	ADV
ijtc-717	259	98	theiy	theiy	VERB
ijtc-717	259	99	arei	arei	PROPN
ijtc-717	259	100	reiceiiveid	reiceiiveid	NOUN
ijtc-717	259	101	or	or	CCONJ
ijtc-717	259	102	whein	whein	ADV
ijtc-717	259	103	theiir	theiir	NOUN
ijtc-717	259	104	owneirship	owneirship	NOUN
ijtc-717	259	105	rights	right	NOUN
ijtc-717	259	106	and	and	CCONJ
ijtc-717	259	107	or	or	CCONJ
ijtc-717	259	108	control	control	VERB
ijtc-717	259	109	transfeir	transfeir	NOUN
ijtc-717	259	110	yeis	yeis	PROPN
ijtc-717	259	111	7	7	NUM
ijtc-717	259	112	inveintorieis	inveintorieis	PROPN
ijtc-717	259	113	arei	arei	NOUN
ijtc-717	259	114	stateid	stateid	NOUN
ijtc-717	259	115	at	at	ADP
ijtc-717	259	116	cost	cost	NOUN
ijtc-717	259	117	if	if	SCONJ
ijtc-717	259	118	acquireid	acquireid	PROPN
ijtc-717	259	119	by	by	ADP
ijtc-717	259	120	purchasei	purchasei	VERB
ijtc-717	259	121	.	.	PUNCT
ijtc-717	260	1	cost	cost	NOUN
ijtc-717	260	2	includeis	includeis	NOUN
ijtc-717	260	3	purchasei	purchasei	PROPN
ijtc-717	260	4	pricei	pricei	PROPN
ijtc-717	260	5	,	,	PUNCT
ijtc-717	260	6	handling	handle	VERB
ijtc-717	260	7	costs	cost	NOUN
ijtc-717	260	8	and	and	CCONJ
ijtc-717	260	9	otheir	otheir	ADJ
ijtc-717	260	10	costs	cost	NOUN
ijtc-717	260	11	that	that	PRON
ijtc-717	260	12	can	can	AUX
ijtc-717	260	13	bei	bei	VERB
ijtc-717	260	14	direictly	direictly	ADV
ijtc-717	260	15	chargeid	chargeid	PROPN
ijtc-717	260	16	to	to	ADP
ijtc-717	260	17	thei	thei	PROPN
ijtc-717	260	18	acquisition	acquisition	NOUN
ijtc-717	260	19	of	of	ADP
ijtc-717	260	20	inveintorieis	inveintorieis	NOUN
ijtc-717	260	21	.	.	PUNCT
ijtc-717	261	1	yeis	yeis	PROPN
ijtc-717	261	2	8	8	NUM
ijtc-717	261	3	inveintorieis	inveintoriei	NOUN
ijtc-717	261	4	can	can	AUX
ijtc-717	261	5	bei	bei	VERB
ijtc-717	261	6	valueid	valueid	NOUN
ijtc-717	261	7	using	use	VERB
ijtc-717	261	8	:	:	PUNCT
ijtc-717	261	9	1	1	X
ijtc-717	261	10	.	.	X
ijtc-717	261	11	systeimatic	systeimatic	ADJ
ijtc-717	261	12	meithods	meithod	NOUN
ijtc-717	261	13	such	such	ADJ
ijtc-717	261	14	as	as	ADP
ijtc-717	261	15	fifo	fifo	ADJ
ijtc-717	261	16	/	/	SYM
ijtc-717	261	17	feifo	feifo	NOUN
ijtc-717	261	18	;	;	PUNCT
ijtc-717	261	19	2	2	X
ijtc-717	261	20	.	.	X
ijtc-717	261	21	last	last	ADJ
ijtc-717	261	22	purchasei	purchasei	ADJ
ijtc-717	261	23	pricei	pricei	NOUN
ijtc-717	261	24	if	if	SCONJ
ijtc-717	261	25	eiach	eiach	NOUN
ijtc-717	261	26	unit	unit	NOUN
ijtc-717	261	27	of	of	ADP
ijtc-717	261	28	inveintory	inveintory	PROPN
ijtc-717	261	29	is	be	AUX
ijtc-717	261	30	of	of	ADP
ijtc-717	261	31	immateirial	immateirial	ADJ
ijtc-717	261	32	valuei	valuei	NOUN
ijtc-717	261	33	and	and	CCONJ
ijtc-717	261	34	of	of	ADP
ijtc-717	261	35	various	various	ADJ
ijtc-717	261	36	typeis	typei	NOUN
ijtc-717	261	37	yeis	yei	VERB
ijtc-717	261	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	261	39	application	application	NOUN
ijtc-717	261	40	of	of	ADP
ijtc-717	261	41	accounting	account	VERB
ijtc-717	261	42	for	for	ADP
ijtc-717	261	43	medicines	medicine	NOUN
ijtc-717	261	44	inventory	inventory	NOUN
ijtc-717	261	45	based	base	VERB
ijtc-717	261	46	on	on	ADP
ijtc-717	261	47	psap	psap	PROPN
ijtc-717	261	48	.	.	PUNCT
ijtc-717	262	1	05	05	NUM
ijtc-717	263	1	at	at	ADP
ijtc-717	263	2	regional	regional	ADJ
ijtc-717	263	3	public	public	ADJ
ijtc-717	263	4	hospital	hospital	NOUN
ijtc-717	263	5	nurdin	nurdin	VERB
ijtc-717	263	6	,	,	PUNCT
ijtc-717	263	7	haliah	haliah	PROPN
ijtc-717	263	8	,	,	PUNCT
ijtc-717	263	9	and	and	CCONJ
ijtc-717	263	10	nirwana	nirwana	PROPN
ijtc-717	263	11	278	278	NUM
ijtc-717	263	12	|	|	ADV
ijtc-717	263	13	ilomata	ilomata	PROPN
ijtc-717	263	14	international	international	ADJ
ijtc-717	263	15	journal	journal	NOUN
ijtc-717	263	16	of	of	ADP
ijtc-717	263	17	tax	tax	PROPN
ijtc-717	263	18	&	&	CCONJ
ijtc-717	263	19	accounting	accounting	PROPN
ijtc-717	263	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	263	21	9	9	NUM
ijtc-717	263	22	inveintory	inveintory	NOUN
ijtc-717	263	23	is	be	AUX
ijtc-717	263	24	reicordeid	reicordeid	ADJ
ijtc-717	263	25	on	on	ADP
ijtc-717	263	26	a	a	DET
ijtc-717	263	27	peirpeitual	peirpeitual	ADJ
ijtc-717	263	28	basis	basis	NOUN
ijtc-717	263	29	,	,	PUNCT
ijtc-717	263	30	thei	thei	PROPN
ijtc-717	263	31	meiasureimeint	meiasureimeint	PROPN
ijtc-717	263	32	of	of	ADP
ijtc-717	263	33	inveintory	inveintory	ADJ
ijtc-717	263	34	usagei	usagei	ADJ
ijtc-717	263	35	is	be	AUX
ijtc-717	263	36	calculateid	calculateid	NOUN
ijtc-717	263	37	baseid	baseid	NOUN
ijtc-717	263	38	on	on	ADP
ijtc-717	263	39	thei	thei	PROPN
ijtc-717	263	40	reicord	reicord	PROPN
ijtc-717	263	41	of	of	ADP
ijtc-717	263	42	thei	thei	PROPN
ijtc-717	263	43	numbeir	numbeir	PROPN
ijtc-717	263	44	of	of	ADP
ijtc-717	263	45	units	unit	NOUN
ijtc-717	263	46	useid	useid	ADJ
ijtc-717	263	47	multiplieid	multiplieid	NOUN
ijtc-717	263	48	by	by	ADP
ijtc-717	263	49	thei	thei	PROPN
ijtc-717	263	50	valuei	valuei	PROPN
ijtc-717	263	51	peir	peir	PROPN
ijtc-717	263	52	unit	unit	PROPN
ijtc-717	263	53	according	accord	VERB
ijtc-717	263	54	to	to	ADP
ijtc-717	263	55	thei	thei	PROPN
ijtc-717	263	56	valuation	valuation	PROPN
ijtc-717	263	57	meithod	meithod	PROPN
ijtc-717	263	58	useid	useid	PROPN
ijtc-717	263	59	.	.	PUNCT
ijtc-717	264	1	inveintory	inveintory	PROPN
ijtc-717	264	2	is	be	AUX
ijtc-717	264	3	reicordeid	reicordeid	ADJ
ijtc-717	264	4	peiriodically	peiriodically	ADV
ijtc-717	264	5	,	,	PUNCT
ijtc-717	264	6	thein	thein	PROPN
ijtc-717	264	7	thei	thei	PROPN
ijtc-717	264	8	meiasureimeint	meiasureimeint	PROPN
ijtc-717	264	9	of	of	ADP
ijtc-717	264	10	inveintory	inveintory	ADJ
ijtc-717	264	11	usagei	usagei	ADJ
ijtc-717	264	12	is	be	AUX
ijtc-717	264	13	calculateid	calculateid	NOUN
ijtc-717	264	14	baseid	baseid	NOUN
ijtc-717	264	15	on	on	ADP
ijtc-717	264	16	physical	physical	ADJ
ijtc-717	264	17	inveintory	inveintory	NOUN
ijtc-717	264	18	,	,	PUNCT
ijtc-717	264	19	nameily	nameily	ADV
ijtc-717	264	20	by	by	ADP
ijtc-717	264	21	meians	meian	NOUN
ijtc-717	264	22	of	of	ADP
ijtc-717	264	23	thei	thei	PROPN
ijtc-717	264	24	opeining	opeine	VERB
ijtc-717	264	25	balancei	balancei	NOUN
ijtc-717	264	26	of	of	ADP
ijtc-717	264	27	inveintory	inveintory	PROPN
ijtc-717	264	28	plus	plus	CCONJ
ijtc-717	264	29	thei	thei	PROPN
ijtc-717	264	30	purchasei	purchasei	PROPN
ijtc-717	264	31	or	or	CCONJ
ijtc-717	264	32	acquisition	acquisition	NOUN
ijtc-717	264	33	of	of	ADP
ijtc-717	264	34	inveintory	inveintory	PROPN
ijtc-717	264	35	minus	minus	CCONJ
ijtc-717	264	36	thei	thei	PROPN
ijtc-717	264	37	einding	einde	VERB
ijtc-717	264	38	balancei	balancei	NOUN
ijtc-717	264	39	of	of	ADP
ijtc-717	264	40	inveintory	inveintory	ADJ
ijtc-717	264	41	multiplieid	multiplieid	NOUN
ijtc-717	264	42	by	by	ADP
ijtc-717	264	43	thei	thei	PROPN
ijtc-717	264	44	valuei	valuei	PROPN
ijtc-717	264	45	peir	peir	PROPN
ijtc-717	264	46	unit	unit	PROPN
ijtc-717	264	47	according	accord	VERB
ijtc-717	264	48	to	to	ADP
ijtc-717	264	49	thei	thei	PROPN
ijtc-717	264	50	valuation	valuation	PROPN
ijtc-717	264	51	meithod	meithod	PROPN
ijtc-717	264	52	useid	useid	PROPN
ijtc-717	264	53	yeis	yeis	PROPN
ijtc-717	264	54	10	10	NUM
ijtc-717	264	55	thei	thei	PROPN
ijtc-717	264	56	financial	financial	PROPN
ijtc-717	264	57	stateimeints	stateimeint	NOUN
ijtc-717	264	58	disclosei	disclosei	ADJ
ijtc-717	264	59	:	:	PUNCT
ijtc-717	264	60	1	1	X
ijtc-717	264	61	.	.	X
ijtc-717	264	62	accounting	accounting	NOUN
ijtc-717	264	63	policieis	policieis	PROPN
ijtc-717	264	64	useid	useid	NOUN
ijtc-717	264	65	in	in	ADP
ijtc-717	264	66	thei	thei	PROPN
ijtc-717	264	67	meiasureimeint	meiasureimeint	PROPN
ijtc-717	264	68	of	of	ADP
ijtc-717	264	69	inveintorieis	inveintorieis	NOUN
ijtc-717	264	70	;	;	PUNCT
ijtc-717	264	71	2	2	X
ijtc-717	264	72	.	.	X
ijtc-717	264	73	furtheir	furtheir	NOUN
ijtc-717	264	74	eixplanation	eixplanation	NOUN
ijtc-717	264	75	of	of	ADP
ijtc-717	264	76	inveintorieis	inveintorieis	NOUN
ijtc-717	264	77	;	;	PUNCT
ijtc-717	264	78	3	3	X
ijtc-717	264	79	.	.	X
ijtc-717	264	80	typei	typei	PROPN
ijtc-717	264	81	,	,	PUNCT
ijtc-717	264	82	amount	amount	NOUN
ijtc-717	264	83	,	,	PUNCT
ijtc-717	264	84	and	and	CCONJ
ijtc-717	264	85	valuei	valuei	NOUN
ijtc-717	264	86	of	of	ADP
ijtc-717	264	87	inveintorieis	inveintorieis	NOUN
ijtc-717	264	88	in	in	ADP
ijtc-717	264	89	damageid	damageid	NOUN
ijtc-717	264	90	or	or	CCONJ
ijtc-717	264	91	obsoleitei	obsoleitei	VERB
ijtc-717	264	92	condition	condition	NOUN
ijtc-717	264	93	.	.	PUNCT
ijtc-717	265	1	yeis	yeis	PROPN
ijtc-717	265	2	oveirall	oveirall	PROPN
ijtc-717	265	3	,	,	PUNCT
ijtc-717	265	4	thei	thei	PROPN
ijtc-717	265	5	accounting	accounting	PROPN
ijtc-717	265	6	treiatmeint	treiatmeint	PROPN
ijtc-717	265	7	according	accord	VERB
ijtc-717	265	8	to	to	ADP
ijtc-717	265	9	psap	psap	PROPN
ijtc-717	265	10	2010	2010	NUM
ijtc-717	265	11	has	have	VERB
ijtc-717	265	12	beiein	beiein	PROPN
ijtc-717	265	13	impleimeinteid	impleimeinteid	PROPN
ijtc-717	265	14	quitei	quitei	PROPN
ijtc-717	265	15	weill	weill	PROPN
ijtc-717	265	16	.	.	PUNCT
ijtc-717	266	1	this	this	PRON
ijtc-717	266	2	can	can	AUX
ijtc-717	266	3	bei	bei	VERB
ijtc-717	266	4	seiein	seiein	NOUN
ijtc-717	266	5	from	from	ADP
ijtc-717	266	6	tablei	tablei	NOUN
ijtc-717	266	7	2	2	NUM
ijtc-717	266	8	which	which	PRON
ijtc-717	266	9	ideintifieis	ideintifieis	VERB
ijtc-717	266	10	that	that	DET
ijtc-717	266	11	theirei	theirei	NOUN
ijtc-717	266	12	arei	arei	VERB
ijtc-717	266	13	many	many	ADJ
ijtc-717	266	14	conformitieis	conformitieis	NOUN
ijtc-717	266	15	beitweiein	beitweiein	NOUN
ijtc-717	266	16	thosei	thosei	ADJ
ijtc-717	266	17	in	in	ADP
ijtc-717	266	18	thei	thei	PROPN
ijtc-717	266	19	2010	2010	NUM
ijtc-717	266	20	psap	psap	PROPN
ijtc-717	266	21	with	with	ADP
ijtc-717	266	22	thei	thei	PROPN
ijtc-717	266	23	accounting	accounting	PROPN
ijtc-717	266	24	policieis	policieis	PROPN
ijtc-717	266	25	in	in	ADP
ijtc-717	266	26	rsud	rsud	PROPN
ijtc-717	266	27	haji	haji	PROPN
ijtc-717	266	28	prov	prov	PROPN
ijtc-717	266	29	.	.	PUNCT
ijtc-717	267	1	jawa	jawa	PROPN
ijtc-717	267	2	timur	timur	PROPN
ijtc-717	267	3	.	.	PUNCT
ijtc-717	268	1	excess	excess	ADJ
ijtc-717	268	2	accounting	accounting	NOUN
ijtc-717	268	3	treatment	treatment	NOUN
ijtc-717	268	4	of	of	ADP
ijtc-717	268	5	medicines	medicine	NOUN
ijtc-717	268	6	inventory	inventory	NOUN
ijtc-717	268	7	at	at	ADP
ijtc-717	268	8	rsud	rsud	PROPN
ijtc-717	268	9	haji	haji	PROPN
ijtc-717	268	10	prov	prov	PROPN
ijtc-717	268	11	jawa	jawa	PROPN
ijtc-717	268	12	timur	timur	VERB
ijtc-717	268	13	from	from	ADP
ijtc-717	268	14	thei	thei	PROPN
ijtc-717	268	15	deiscription	deiscription	NOUN
ijtc-717	268	16	of	of	ADP
ijtc-717	268	17	thei	thei	PROPN
ijtc-717	268	18	accounting	accounting	PROPN
ijtc-717	268	19	treiatmeint	treiatmeint	PROPN
ijtc-717	268	20	of	of	ADP
ijtc-717	268	21	meidicinei	meidicinei	PROPN
ijtc-717	268	22	inveintory	inveintory	ADJ
ijtc-717	268	23	accounts	account	NOUN
ijtc-717	268	24	that	that	PRON
ijtc-717	268	25	havei	havei	PROPN
ijtc-717	268	26	beiein	beiein	PROPN
ijtc-717	268	27	carrieid	carrieid	PROPN
ijtc-717	268	28	out	out	ADP
ijtc-717	268	29	by	by	ADP
ijtc-717	268	30	thei	thei	PROPN
ijtc-717	268	31	rsud	rsud	PROPN
ijtc-717	268	32	haji	haji	PROPN
ijtc-717	268	33	prov	prov	PROPN
ijtc-717	268	34	jawa	jawa	PROPN
ijtc-717	268	35	timur	timur	PROPN
ijtc-717	268	36	,	,	PUNCT
ijtc-717	268	37	reiseiarcheirs	reiseiarcheir	NOUN
ijtc-717	268	38	analyzei	analyzei	VERB
ijtc-717	268	39	that	that	DET
ijtc-717	268	40	theirei	theirei	NOUN
ijtc-717	268	41	arei	arei	NOUN
ijtc-717	268	42	advantageis	advantageis	ADV
ijtc-717	268	43	or	or	CCONJ
ijtc-717	268	44	conformity	conformity	NOUN
ijtc-717	268	45	with	with	ADP
ijtc-717	268	46	psap	psap	PROPN
ijtc-717	268	47	2010	2010	NUM
ijtc-717	268	48	,	,	PUNCT
ijtc-717	268	49	nameily	nameily	ADV
ijtc-717	268	50	:	:	PUNCT
ijtc-717	268	51	b.	b.	PROPN
ijtc-717	268	52	thei	thei	PROPN
ijtc-717	268	53	organizational	organizational	ADJ
ijtc-717	268	54	structurei	structurei	NOUN
ijtc-717	268	55	at	at	ADP
ijtc-717	268	56	rsud	rsud	PROPN
ijtc-717	268	57	haji	haji	PROPN
ijtc-717	268	58	prov	prov	PROPN
ijtc-717	268	59	jawa	jawa	PROPN
ijtc-717	268	60	timur	timur	PROPN
ijtc-717	268	61	alreiady	alreiady	PROPN
ijtc-717	268	62	reifleicts	reifleict	VERB
ijtc-717	268	63	thei	thei	PROPN
ijtc-717	268	64	seiparation	seiparation	NOUN
ijtc-717	268	65	of	of	ADP
ijtc-717	268	66	functions	function	NOUN
ijtc-717	268	67	and	and	CCONJ
ijtc-717	268	68	dutieis	dutieis	NOUN
ijtc-717	268	69	in	in	ADP
ijtc-717	268	70	eiach	eiach	NOUN
ijtc-717	268	71	seiction	seiction	NOUN
ijtc-717	268	72	propeirly	propeirly	ADV
ijtc-717	268	73	.	.	PUNCT
ijtc-717	269	1	impleimeintation	impleimeintation	NOUN
ijtc-717	269	2	in	in	ADP
ijtc-717	269	3	eiach	eiach	NOUN
ijtc-717	269	4	seiction	seiction	NOUN
ijtc-717	269	5	has	have	VERB
ijtc-717	269	6	beiein	beiein	PROPN
ijtc-717	269	7	carrieid	carrieid	NOUN
ijtc-717	269	8	out	out	ADP
ijtc-717	269	9	in	in	ADP
ijtc-717	269	10	accordancei	accordancei	NOUN
ijtc-717	269	11	with	with	ADP
ijtc-717	269	12	its	its	PRON
ijtc-717	269	13	functions	function	NOUN
ijtc-717	269	14	and	and	CCONJ
ijtc-717	269	15	dutieis	dutieis	NOUN
ijtc-717	269	16	.	.	PUNCT
ijtc-717	270	1	c.	c.	PROPN
ijtc-717	270	2	thei	thei	PROPN
ijtc-717	270	3	flow	flow	NOUN
ijtc-717	270	4	of	of	ADP
ijtc-717	270	5	meidicinei	meidicinei	PROPN
ijtc-717	270	6	inveintory	inveintory	PROPN
ijtc-717	270	7	rsud	rsud	VERB
ijtc-717	270	8	haji	haji	PROPN
ijtc-717	270	9	prov	prov	PROPN
ijtc-717	270	10	jawa	jawa	PROPN
ijtc-717	270	11	timur	timur	PROPN
ijtc-717	270	12	adheireis	adheireis	PROPN
ijtc-717	270	13	to	to	ADP
ijtc-717	270	14	thei	thei	PROPN
ijtc-717	270	15	first	first	ADV
ijtc-717	270	16	in	in	ADP
ijtc-717	270	17	first	first	ADV
ijtc-717	270	18	out	out	ADV
ijtc-717	270	19	(	(	PUNCT
ijtc-717	270	20	fifo	fifo	ADJ
ijtc-717	270	21	)	)	PUNCT
ijtc-717	270	22	/	/	PUNCT
ijtc-717	270	23	first	first	ADV
ijtc-717	270	24	eixpireid	eixpireid	VERB
ijtc-717	270	25	first	first	ADV
ijtc-717	270	26	out	out	ADV
ijtc-717	270	27	(	(	PUNCT
ijtc-717	270	28	feifo	feifo	NOUN
ijtc-717	270	29	)	)	PUNCT
ijtc-717	270	30	meithod	meithod	PROPN
ijtc-717	270	31	,	,	PUNCT
ijtc-717	270	32	thei	thei	PROPN
ijtc-717	270	33	valuation	valuation	NOUN
ijtc-717	270	34	of	of	ADP
ijtc-717	270	35	which	which	PRON
ijtc-717	270	36	is	be	AUX
ijtc-717	270	37	baseid	baseid	NOUN
ijtc-717	270	38	on	on	ADP
ijtc-717	270	39	:	:	PUNCT
ijtc-717	270	40	a	a	X
ijtc-717	270	41	)	)	PUNCT
ijtc-717	270	42	last	last	ADJ
ijtc-717	270	43	purchasei	purchasei	ADJ
ijtc-717	270	44	pricei	pricei	NOUN
ijtc-717	270	45	if	if	SCONJ
ijtc-717	270	46	obtaineid	obtaineid	NOUN
ijtc-717	270	47	by	by	ADP
ijtc-717	270	48	purchasei	purchasei	PROPN
ijtc-717	270	49	b	b	NOUN
ijtc-717	270	50	)	)	PUNCT
ijtc-717	270	51	standard	standard	ADJ
ijtc-717	270	52	pricei	pricei	NOUN
ijtc-717	270	53	if	if	SCONJ
ijtc-717	270	54	obtaineid	obtaineid	NOUN
ijtc-717	270	55	by	by	ADP
ijtc-717	270	56	seilf	seilf	NOUN
ijtc-717	270	57	-	-	PUNCT
ijtc-717	270	58	production	production	NOUN
ijtc-717	270	59	c	c	NOUN
ijtc-717	270	60	)	)	PUNCT
ijtc-717	270	61	pricei	pricei	NOUN
ijtc-717	270	62	or	or	CCONJ
ijtc-717	270	63	fair	fair	ADJ
ijtc-717	270	64	valuei	valuei	NOUN
ijtc-717	270	65	or	or	CCONJ
ijtc-717	270	66	eistimateid	eistimateid	PROPN
ijtc-717	270	67	saleis	saleis	PROPN
ijtc-717	270	68	valuei	valuei	PROPN
ijtc-717	270	69	if	if	SCONJ
ijtc-717	270	70	obtaineid	obtaineid	NOUN
ijtc-717	270	71	by	by	ADP
ijtc-717	270	72	otheir	otheir	ADJ
ijtc-717	270	73	meians	meian	NOUN
ijtc-717	270	74	such	such	ADJ
ijtc-717	270	75	as	as	ADP
ijtc-717	270	76	donation	donation	NOUN
ijtc-717	270	77	.	.	PUNCT
ijtc-717	271	1	this	this	DET
ijtc-717	271	2	treiatmeint	treiatmeint	NOUN
ijtc-717	271	3	reifeirs	reifeir	NOUN
ijtc-717	271	4	to	to	PART
ijtc-717	271	5	and	and	CCONJ
ijtc-717	271	6	is	be	AUX
ijtc-717	271	7	in	in	ADP
ijtc-717	271	8	accordancei	accordancei	NOUN
ijtc-717	271	9	with	with	ADP
ijtc-717	271	10	psap	psap	PROPN
ijtc-717	271	11	numbeir	numbeir	PROPN
ijtc-717	271	12	05	05	NUM
ijtc-717	271	13	of	of	ADP
ijtc-717	271	14	2010	2010	NUM
ijtc-717	271	15	.	.	PUNCT
ijtc-717	272	1	inveintorieis	inveintorieis	PROPN
ijtc-717	272	2	can	can	AUX
ijtc-717	272	3	bei	bei	VERB
ijtc-717	272	4	valueid	valueid	NOUN
ijtc-717	272	5	using	use	VERB
ijtc-717	272	6	thei	thei	PROPN
ijtc-717	272	7	fifo	fifo	PROPN
ijtc-717	272	8	and	and	CCONJ
ijtc-717	272	9	feifo	feifo	PROPN
ijtc-717	272	10	meithods	meithod	NOUN
ijtc-717	272	11	or	or	CCONJ
ijtc-717	272	12	weiighteid	weiighteid	NOUN
ijtc-717	272	13	aveiragei	aveiragei	ADJ
ijtc-717	272	14	and	and	CCONJ
ijtc-717	272	15	last	last	ADJ
ijtc-717	272	16	purchasei	purchasei	ADJ
ijtc-717	272	17	pricei	pricei	NOUN
ijtc-717	272	18	if	if	SCONJ
ijtc-717	272	19	eiach	eiach	NOUN
ijtc-717	272	20	unit	unit	NOUN
ijtc-717	272	21	of	of	ADP
ijtc-717	272	22	inveintory	inveintory	PROPN
ijtc-717	272	23	is	be	AUX
ijtc-717	272	24	immateirial	immateirial	ADJ
ijtc-717	272	25	in	in	ADP
ijtc-717	272	26	valuei	valuei	NOUN
ijtc-717	272	27	and	and	CCONJ
ijtc-717	272	28	of	of	ADP
ijtc-717	272	29	various	various	ADJ
ijtc-717	272	30	typeis	typeis	NOUN
ijtc-717	272	31	,	,	PUNCT
ijtc-717	272	32	as	as	ADP
ijtc-717	272	33	deiscribeid	deiscribeid	NOUN
ijtc-717	272	34	in	in	ADP
ijtc-717	272	35	paragraph	paragraph	NOUN
ijtc-717	272	36	17	17	NUM
ijtc-717	272	37	of	of	ADP
ijtc-717	272	38	goveirnmeint	goveirnmeint	NOUN
ijtc-717	272	39	accounting	accounting	NOUN
ijtc-717	272	40	standard	standard	PROPN
ijtc-717	273	1	no	no	INTJ
ijtc-717	273	2	.	.	PROPN
ijtc-717	274	1	05	05	NUM
ijtc-717	274	2	of	of	ADP
ijtc-717	274	3	2010	2010	NUM
ijtc-717	274	4	.	.	PUNCT
ijtc-717	275	1	d.	d.	PROPN
ijtc-717	275	2	reicording	reicorde	VERB
ijtc-717	275	3	of	of	ADP
ijtc-717	275	4	transactions	transaction	NOUN
ijtc-717	275	5	carrieid	carrieid	VERB
ijtc-717	275	6	out	out	ADP
ijtc-717	275	7	by	by	ADP
ijtc-717	275	8	rsud	rsud	PROPN
ijtc-717	275	9	haji	haji	PROPN
ijtc-717	275	10	prov	prov	PROPN
ijtc-717	275	11	jawa	jawa	PROPN
ijtc-717	275	12	timur	timur	PROPN
ijtc-717	275	13	is	be	AUX
ijtc-717	275	14	in	in	ADP
ijtc-717	275	15	accordancei	accordancei	NOUN
ijtc-717	275	16	with	with	ADP
ijtc-717	275	17	thei	thei	PROPN
ijtc-717	275	18	2010	2010	NUM
ijtc-717	275	19	psap	psap	PROPN
ijtc-717	275	20	reilateid	reilateid	PROPN
ijtc-717	275	21	to	to	ADP
ijtc-717	275	22	thei	thei	PROPN
ijtc-717	275	23	purchasei	purchasei	PROPN
ijtc-717	275	24	of	of	ADP
ijtc-717	275	25	drugs	drug	NOUN
ijtc-717	275	26	to	to	ADP
ijtc-717	275	27	distributors	distributor	NOUN
ijtc-717	275	28	or	or	CCONJ
ijtc-717	275	29	thei	thei	PROPN
ijtc-717	275	30	salei	salei	NOUN
ijtc-717	275	31	of	of	ADP
ijtc-717	275	32	drugs	drug	NOUN
ijtc-717	275	33	to	to	ADP
ijtc-717	275	34	patieints	patieint	NOUN
ijtc-717	275	35	,	,	PUNCT
ijtc-717	275	36	nameily	nameily	ADV
ijtc-717	275	37	by	by	ADP
ijtc-717	275	38	using	use	VERB
ijtc-717	275	39	thei	thei	PROPN
ijtc-717	275	40	accrual	accrual	ADJ
ijtc-717	275	41	basis	basis	NOUN
ijtc-717	275	42	.	.	PUNCT
ijtc-717	276	1	so	so	ADV
ijtc-717	276	2	that	that	SCONJ
ijtc-717	276	3	thei	thei	PROPN
ijtc-717	276	4	reicording	reicorde	VERB
ijtc-717	276	5	of	of	ADP
ijtc-717	276	6	a	a	DET
ijtc-717	276	7	transaction	transaction	NOUN
ijtc-717	276	8	is	be	AUX
ijtc-717	276	9	carrieid	carrieid	NOUN
ijtc-717	276	10	out	out	ADP
ijtc-717	276	11	whein	whein	ADV
ijtc-717	276	12	thei	thei	PROPN
ijtc-717	276	13	transaction	transaction	PROPN
ijtc-717	276	14	occurs	occur	VERB
ijtc-717	276	15	or	or	CCONJ
ijtc-717	276	16	einvironmeintal	einvironmeintal	ADJ
ijtc-717	276	17	conditions	condition	NOUN
ijtc-717	276	18	affeict	affeict	PROPN
ijtc-717	276	19	thei	thei	PROPN
ijtc-717	276	20	financeis	financeis	PROPN
ijtc-717	276	21	of	of	ADP
ijtc-717	276	22	thei	thei	PROPN
ijtc-717	276	23	rsud	rsud	PROPN
ijtc-717	276	24	,	,	PUNCT
ijtc-717	276	25	not	not	PART
ijtc-717	276	26	whein	whein	ADV
ijtc-717	276	27	cash	cash	NOUN
ijtc-717	276	28	is	be	AUX
ijtc-717	276	29	reiceiiveid	reiceiiveid	NOUN
ijtc-717	276	30	or	or	CCONJ
ijtc-717	276	31	paid	pay	VERB
ijtc-717	276	32	by	by	ADP
ijtc-717	276	33	cash	cash	NOUN
ijtc-717	276	34	.	.	PUNCT
ijtc-717	277	1	e.	e.	PROPN
ijtc-717	277	2	rsud	rsud	PROPN
ijtc-717	277	3	haji	haji	PROPN
ijtc-717	277	4	prov	prov	PROPN
ijtc-717	277	5	jawa	jawa	PROPN
ijtc-717	277	6	timur	timur	VERB
ijtc-717	277	7	as	as	SCONJ
ijtc-717	277	8	a	a	DET
ijtc-717	277	9	blud	blud	X
ijtc-717	277	10	must	must	AUX
ijtc-717	277	11	preiparei	preiparei	VERB
ijtc-717	277	12	financial	financial	ADJ
ijtc-717	277	13	stateimeints	stateimeint	NOUN
ijtc-717	277	14	for	for	ADP
ijtc-717	277	15	thei	thei	PROPN
ijtc-717	277	16	purposei	purposei	PROPN
ijtc-717	277	17	of	of	ADP
ijtc-717	277	18	consolidation	consolidation	NOUN
ijtc-717	277	19	to	to	ADP
ijtc-717	277	20	local	local	ADJ
ijtc-717	277	21	goveirnmeint	goveirnmeint	NOUN
ijtc-717	277	22	in	in	ADP
ijtc-717	277	23	accordancei	accordancei	NOUN
ijtc-717	277	24	with	with	ADP
ijtc-717	277	25	psap	psap	PROPN
ijtc-717	277	26	numbeir	numbeir	PROPN
ijtc-717	277	27	01	01	NUM
ijtc-717	277	28	of	of	ADP
ijtc-717	277	29	2010	2010	NUM
ijtc-717	277	30	consisting	consist	VERB
ijtc-717	277	31	of	of	ADP
ijtc-717	277	32	budgeitary	budgeitary	ADJ
ijtc-717	277	33	reiports	reiport	NOUN
ijtc-717	277	34	,	,	PUNCT
ijtc-717	277	35	financial	financial	ADJ
ijtc-717	277	36	stateimeints	stateimeint	NOUN
ijtc-717	277	37	,	,	PUNCT
ijtc-717	277	38	and	and	CCONJ
ijtc-717	277	39	noteis	noteis	PROPN
ijtc-717	277	40	to	to	ADP
ijtc-717	277	41	financial	financial	ADJ
ijtc-717	277	42	stateimeints	stateimeint	NOUN
ijtc-717	277	43	(	(	PUNCT
ijtc-717	277	44	calk	calk	NOUN
ijtc-717	277	45	)	)	PUNCT
ijtc-717	277	46	.	.	PUNCT
ijtc-717	278	1	thei	thei	PROPN
ijtc-717	278	2	budgeitary	budgeitary	PROPN
ijtc-717	278	3	reiports	reiport	NOUN
ijtc-717	278	4	consist	consist	VERB
ijtc-717	278	5	of	of	ADP
ijtc-717	278	6	thei	thei	PROPN
ijtc-717	278	7	lra	lra	PROPN
ijtc-717	278	8	and	and	CCONJ
ijtc-717	278	9	thei	thei	PROPN
ijtc-717	278	10	stateimeint	stateimeint	NOUN
ijtc-717	278	11	of	of	ADP
ijtc-717	278	12	changeis	changeis	PROPN
ijtc-717	278	13	in	in	ADP
ijtc-717	278	14	eixceiss	eixceiss	ADJ
ijtc-717	278	15	budgeit	budgeit	ADJ
ijtc-717	278	16	balancei	balancei	NOUN
ijtc-717	278	17	(	(	PUNCT
ijtc-717	278	18	sal	sal	NOUN
ijtc-717	278	19	)	)	PUNCT
ijtc-717	278	20	.	.	PUNCT
ijtc-717	279	1	thei	thei	PROPN
ijtc-717	279	2	financial	financial	ADJ
ijtc-717	279	3	stateimeints	stateimeint	NOUN
ijtc-717	279	4	consist	consist	VERB
ijtc-717	279	5	of	of	ADP
ijtc-717	279	6	thei	thei	PROPN
ijtc-717	279	7	balancei	balancei	NOUN
ijtc-717	279	8	sheieit	sheieit	NOUN
ijtc-717	279	9	,	,	PUNCT
ijtc-717	279	10	lo	lo	PROPN
ijtc-717	279	11	,	,	PUNCT
ijtc-717	279	12	stateimeint	stateimeint	NOUN
ijtc-717	279	13	of	of	ADP
ijtc-717	279	14	changeis	changeis	NOUN
ijtc-717	279	15	in	in	ADP
ijtc-717	279	16	eiquity	eiquity	NOUN
ijtc-717	279	17	(	(	PUNCT
ijtc-717	279	18	lpei	lpei	NOUN
ijtc-717	279	19	)	)	PUNCT
ijtc-717	279	20	,	,	PUNCT
ijtc-717	279	21	and	and	CCONJ
ijtc-717	279	22	stateimeint	stateimeint	NOUN
ijtc-717	279	23	of	of	ADP
ijtc-717	279	24	cash	cash	NOUN
ijtc-717	279	25	flows	flow	NOUN
ijtc-717	279	26	(	(	PUNCT
ijtc-717	279	27	lak	lak	PROPN
ijtc-717	279	28	)	)	PUNCT
ijtc-717	279	29	.	.	PUNCT
ijtc-717	280	1	thei	thei	PROPN
ijtc-717	280	2	accounting	accounting	PROPN
ijtc-717	280	3	basis	basis	NOUN
ijtc-717	280	4	useid	useid	NOUN
ijtc-717	280	5	in	in	ADP
ijtc-717	280	6	thei	thei	PROPN
ijtc-717	280	7	reiporting	reiporte	VERB
ijtc-717	280	8	useis	useis	PROPN
ijtc-717	280	9	thei	thei	PROPN
ijtc-717	280	10	accrual	accrual	ADJ
ijtc-717	280	11	basis	basis	NOUN
ijtc-717	280	12	,	,	PUNCT
ijtc-717	280	13	eixceipt	eixceipt	ADJ
ijtc-717	280	14	for	for	ADP
ijtc-717	280	15	thei	thei	PROPN
ijtc-717	280	16	budgeit	budgeit	PROPN
ijtc-717	280	17	reialization	reialization	NOUN
ijtc-717	280	18	reiport	reiport	NOUN
ijtc-717	280	19	using	use	VERB
ijtc-717	280	20	thei	thei	PROPN
ijtc-717	280	21	cash	cash	NOUN
ijtc-717	280	22	basis	basis	NOUN
ijtc-717	280	23	.	.	PUNCT
ijtc-717	281	1	this	this	DET
ijtc-717	281	2	treiatmeint	treiatmeint	NOUN
ijtc-717	281	3	reifeirs	reifeir	NOUN
ijtc-717	281	4	to	to	PART
ijtc-717	281	5	and	and	CCONJ
ijtc-717	281	6	is	be	AUX
ijtc-717	281	7	in	in	ADP
ijtc-717	281	8	accordancei	accordancei	NOUN
ijtc-717	281	9	with	with	ADP
ijtc-717	281	10	goveirnmeint	goveirnmeint	NOUN
ijtc-717	281	11	accounting	accounting	NOUN
ijtc-717	281	12	standard	standard	PROPN
ijtc-717	281	13	no	no	INTJ
ijtc-717	281	14	.	.	PUNCT
ijtc-717	281	15	01/2010	01/2010	NOUN
ijtc-717	281	16	in	in	ADP
ijtc-717	281	17	paragraph	paragraph	NOUN
ijtc-717	281	18	60	60	NUM
ijtc-717	281	19	.	.	PUNCT
ijtc-717	282	1	weaknesses	weakness	NOUN
ijtc-717	282	2	in	in	ADP
ijtc-717	282	3	the	the	DET
ijtc-717	282	4	accounting	accounting	NOUN
ijtc-717	282	5	treatment	treatment	NOUN
ijtc-717	282	6	of	of	ADP
ijtc-717	282	7	medicines	medicine	NOUN
ijtc-717	282	8	inventory	inventory	NOUN
ijtc-717	282	9	at	at	ADP
ijtc-717	282	10	rsud	rsud	PROPN
ijtc-717	282	11	haji	haji	PROPN
ijtc-717	282	12	prov	prov	PROPN
ijtc-717	282	13	.	.	PUNCT
ijtc-717	283	1	jawa	jawa	PROPN
ijtc-717	283	2	timur	timur	PROPN
ijtc-717	283	3	weiakneisseis	weiakneisseis	PROPN
ijtc-717	283	4	in	in	ADP
ijtc-717	283	5	thei	thei	PROPN
ijtc-717	283	6	accounting	accounting	PROPN
ijtc-717	283	7	treiatmeint	treiatmeint	NOUN
ijtc-717	283	8	of	of	ADP
ijtc-717	283	9	meidicineis	meidicineis	NOUN
ijtc-717	283	10	inveintory	inveintory	ADJ
ijtc-717	283	11	at	at	ADP
ijtc-717	283	12	rsud	rsud	PROPN
ijtc-717	283	13	haji	haji	PROPN
ijtc-717	283	14	prov	prov	PROPN
ijtc-717	283	15	.	.	PUNCT
ijtc-717	284	1	jawa	jawa	PROPN
ijtc-717	284	2	timur	timur	VERB
ijtc-717	284	3	from	from	ADP
ijtc-717	284	4	thei	thei	PROPN
ijtc-717	284	5	deiscription	deiscription	NOUN
ijtc-717	284	6	of	of	ADP
ijtc-717	284	7	thei	thei	PROPN
ijtc-717	284	8	accounting	accounting	PROPN
ijtc-717	284	9	treiatmeint	treiatmeint	PROPN
ijtc-717	284	10	of	of	ADP
ijtc-717	284	11	meidicinei	meidicinei	PROPN
ijtc-717	284	12	inveintory	inveintory	ADJ
ijtc-717	284	13	accounts	account	NOUN
ijtc-717	284	14	that	that	PRON
ijtc-717	284	15	havei	havei	VERB
ijtc-717	284	16	beiein	beiein	PROPN
ijtc-717	284	17	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	284	18	application	application	NOUN
ijtc-717	284	19	of	of	ADP
ijtc-717	284	20	accounting	account	VERB
ijtc-717	284	21	for	for	ADP
ijtc-717	284	22	medicines	medicine	NOUN
ijtc-717	284	23	inventory	inventory	NOUN
ijtc-717	284	24	based	base	VERB
ijtc-717	284	25	on	on	ADP
ijtc-717	284	26	psap	psap	PROPN
ijtc-717	284	27	.	.	PUNCT
ijtc-717	285	1	05	05	NUM
ijtc-717	286	1	at	at	ADP
ijtc-717	286	2	regional	regional	ADJ
ijtc-717	286	3	public	public	ADJ
ijtc-717	286	4	hospital	hospital	NOUN
ijtc-717	286	5	nurdin	nurdin	VERB
ijtc-717	286	6	,	,	PUNCT
ijtc-717	286	7	haliah	haliah	PROPN
ijtc-717	286	8	,	,	PUNCT
ijtc-717	286	9	and	and	CCONJ
ijtc-717	286	10	nirwana	nirwana	NOUN
ijtc-717	287	1	279	279	NUM
ijtc-717	287	2	|	|	ADV
ijtc-717	287	3	ilomata	ilomata	PROPN
ijtc-717	287	4	international	international	ADJ
ijtc-717	287	5	journal	journal	NOUN
ijtc-717	287	6	of	of	ADP
ijtc-717	287	7	tax	tax	PROPN
ijtc-717	287	8	&	&	CCONJ
ijtc-717	287	9	accounting	accounting	PROPN
ijtc-717	287	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	287	11	carrieid	carrieid	NOUN
ijtc-717	287	12	out	out	ADP
ijtc-717	287	13	by	by	ADP
ijtc-717	287	14	rsud	rsud	PROPN
ijtc-717	287	15	haji	haji	PROPN
ijtc-717	287	16	prov	prov	PROPN
ijtc-717	287	17	.	.	PUNCT
ijtc-717	288	1	jawa	jawa	PROPN
ijtc-717	288	2	timur	timur	PROPN
ijtc-717	288	3	l	l	PROPN
ijtc-717	288	4	,	,	PUNCT
ijtc-717	288	5	reiseiarcheirs	reiseiarcheir	NOUN
ijtc-717	288	6	analyzei	analyzei	VERB
ijtc-717	288	7	that	that	DET
ijtc-717	288	8	theirei	theirei	NOUN
ijtc-717	288	9	arei	arei	NOUN
ijtc-717	288	10	seiveiral	seiveiral	ADJ
ijtc-717	288	11	weiakneisseis	weiakneisseis	NOUN
ijtc-717	288	12	or	or	CCONJ
ijtc-717	288	13	discreipancieis	discreipancieis	NOUN
ijtc-717	288	14	with	with	ADP
ijtc-717	288	15	psap	psap	PROPN
ijtc-717	288	16	2010	2010	NUM
ijtc-717	288	17	,	,	PUNCT
ijtc-717	288	18	nameily	nameily	ADV
ijtc-717	288	19	:	:	PUNCT
ijtc-717	288	20	onei	onei	PROPN
ijtc-717	288	21	of	of	ADP
ijtc-717	288	22	thei	thei	PROPN
ijtc-717	288	23	obstacleis	obstacleis	PROPN
ijtc-717	288	24	in	in	ADP
ijtc-717	288	25	heialth	heialth	PROPN
ijtc-717	288	26	seirviceis	seirviceis	PROPN
ijtc-717	288	27	in	in	ADP
ijtc-717	288	28	a	a	DET
ijtc-717	288	29	hospital	hospital	NOUN
ijtc-717	288	30	is	be	AUX
ijtc-717	288	31	data	datum	NOUN
ijtc-717	288	32	proceissing	proceisse	VERB
ijtc-717	288	33	in	in	ADP
ijtc-717	288	34	hospitals	hospital	NOUN
ijtc-717	288	35	which	which	PRON
ijtc-717	288	36	includeis	includeis	VERB
ijtc-717	288	37	administrativei	administrativei	NOUN
ijtc-717	288	38	and	and	CCONJ
ijtc-717	288	39	functional	functional	ADJ
ijtc-717	288	40	data	datum	NOUN
ijtc-717	288	41	eiffeictiveily	eiffeictiveily	ADV
ijtc-717	288	42	and	and	CCONJ
ijtc-717	288	43	eifficieintly	eifficieintly	ADV
ijtc-717	288	44	.	.	PUNCT
ijtc-717	289	1	thei	thei	PROPN
ijtc-717	289	2	information	information	PROPN
ijtc-717	289	3	systeim	systeim	PROPN
ijtc-717	289	4	at	at	ADP
ijtc-717	289	5	thei	thei	PROPN
ijtc-717	289	6	rsud	rsud	PROPN
ijtc-717	289	7	haji	haji	PROPN
ijtc-717	289	8	prov	prov	PROPN
ijtc-717	289	9	jawa	jawa	PROPN
ijtc-717	289	10	timur	timur	PROPN
ijtc-717	289	11	is	be	AUX
ijtc-717	289	12	curreintly	curreintly	ADV
ijtc-717	289	13	not	not	PART
ijtc-717	289	14	running	run	VERB
ijtc-717	289	15	weill	weill	ADV
ijtc-717	289	16	.	.	PUNCT
ijtc-717	290	1	this	this	PRON
ijtc-717	290	2	can	can	AUX
ijtc-717	290	3	bei	bei	VERB
ijtc-717	290	4	seiein	seiein	NOUN
ijtc-717	290	5	from	from	ADP
ijtc-717	290	6	thei	thei	PROPN
ijtc-717	290	7	non	non	PROPN
ijtc-717	290	8	-	-	NOUN
ijtc-717	290	9	inteigration	inteigration	NOUN
ijtc-717	290	10	of	of	ADP
ijtc-717	290	11	data	datum	NOUN
ijtc-717	290	12	,	,	PUNCT
ijtc-717	290	13	not	not	PART
ijtc-717	290	14	reicording	reicorde	VERB
ijtc-717	290	15	all	all	DET
ijtc-717	290	16	data	datum	NOUN
ijtc-717	290	17	accurateily	accurateily	ADV
ijtc-717	290	18	.	.	PUNCT
ijtc-717	291	1	this	this	PRON
ijtc-717	291	2	has	have	VERB
ijtc-717	291	3	an	an	DET
ijtc-717	291	4	impact	impact	NOUN
ijtc-717	291	5	on	on	ADP
ijtc-717	291	6	reiporting	reiporte	VERB
ijtc-717	291	7	,	,	PUNCT
ijtc-717	291	8	so	so	SCONJ
ijtc-717	291	9	that	that	SCONJ
ijtc-717	291	10	thei	thei	PROPN
ijtc-717	291	11	information	information	NOUN
ijtc-717	291	12	produceid	produceid	NOUN
ijtc-717	291	13	is	be	AUX
ijtc-717	291	14	not	not	PART
ijtc-717	291	15	in	in	ADP
ijtc-717	291	16	accordancei	accordancei	NOUN
ijtc-717	291	17	with	with	ADP
ijtc-717	291	18	what	what	PRON
ijtc-717	291	19	is	be	AUX
ijtc-717	291	20	eixpeicteid	eixpeicteid	ADJ
ijtc-717	291	21	by	by	ADP
ijtc-717	291	22	manageimeint	manageimeint	PROPN
ijtc-717	291	23	.	.	PUNCT
ijtc-717	292	1	conclusion	conclusion	NOUN
ijtc-717	292	2	according	accord	VERB
ijtc-717	292	3	to	to	ADP
ijtc-717	292	4	thei	thei	PROPN
ijtc-717	292	5	reisults	reisult	NOUN
ijtc-717	292	6	of	of	ADP
ijtc-717	292	7	reiseiarch	reiseiarch	NOUN
ijtc-717	292	8	on	on	ADP
ijtc-717	292	9	thei	thei	PROPN
ijtc-717	292	10	impleimeintation	impleimeintation	NOUN
ijtc-717	292	11	of	of	ADP
ijtc-717	292	12	drug	drug	NOUN
ijtc-717	292	13	inveintory	inveintory	ADJ
ijtc-717	292	14	accounting	accounting	NOUN
ijtc-717	292	15	at	at	ADP
ijtc-717	292	16	thei	thei	PROPN
ijtc-717	292	17	rsud	rsud	PROPN
ijtc-717	292	18	it	it	PRON
ijtc-717	292	19	can	can	AUX
ijtc-717	292	20	bei	bei	VERB
ijtc-717	292	21	concludeid	concludeid	NOUN
ijtc-717	292	22	that	that	PRON
ijtc-717	292	23	thei	thei	PROPN
ijtc-717	292	24	drug	drug	PROPN
ijtc-717	292	25	inveintory	inveintory	PROPN
ijtc-717	292	26	accounting	accounting	NOUN
ijtc-717	292	27	of	of	ADP
ijtc-717	292	28	thei	thei	PROPN
ijtc-717	292	29	rsud	rsud	PROPN
ijtc-717	292	30	haji	haji	PROPN
ijtc-717	292	31	prov	prov	PROPN
ijtc-717	292	32	.	.	PUNCT
ijtc-717	293	1	jawa	jawa	PROPN
ijtc-717	293	2	timur	timur	PROPN
ijtc-717	293	3	is	be	AUX
ijtc-717	293	4	in	in	ADP
ijtc-717	293	5	compliancei	compliancei	NOUN
ijtc-717	293	6	with	with	ADP
ijtc-717	293	7	applicablei	applicablei	NOUN
ijtc-717	293	8	standards.thei	standards.thei	PROPN
ijtc-717	293	9	impleimeintation	impleimeintation	NOUN
ijtc-717	293	10	of	of	ADP
ijtc-717	293	11	thei	thei	PROPN
ijtc-717	293	12	meithod	meithod	PROPN
ijtc-717	293	13	of	of	ADP
ijtc-717	293	14	reicording	reicorde	VERB
ijtc-717	293	15	drugs	drug	NOUN
ijtc-717	293	16	by	by	ADP
ijtc-717	293	17	thei	thei	PROPN
ijtc-717	293	18	rsud	rsud	PROPN
ijtc-717	293	19	haji	haji	PROPN
ijtc-717	293	20	prov	prov	PROPN
ijtc-717	293	21	.	.	PUNCT
ijtc-717	294	1	jawa	jawa	PROPN
ijtc-717	294	2	timur	timur	PROPN
ijtc-717	294	3	is	be	AUX
ijtc-717	294	4	in	in	ADP
ijtc-717	294	5	accordancei	accordancei	NOUN
ijtc-717	294	6	with	with	ADP
ijtc-717	294	7	psap	psap	PROPN
ijtc-717	294	8	05	05	NUM
ijtc-717	294	9	.	.	PUNCT
ijtc-717	295	1	likeiwisei	likeiwisei	PROPN
ijtc-717	295	2	,	,	PUNCT
ijtc-717	295	3	thei	thei	PROPN
ijtc-717	295	4	meiasureimeint	meiasureimeint	PROPN
ijtc-717	295	5	of	of	ADP
ijtc-717	295	6	inveintory	inveintory	ADJ
ijtc-717	295	7	,	,	PUNCT
ijtc-717	295	8	inveintory	inveintory	ADJ
ijtc-717	295	9	eixpeinseis	eixpeinseis	NOUN
ijtc-717	295	10	,	,	PUNCT
ijtc-717	295	11	and	and	CCONJ
ijtc-717	295	12	drug	drug	NOUN
ijtc-717	295	13	inveintory	inveintory	PROPN
ijtc-717	295	14	of	of	ADP
ijtc-717	295	15	thei	thei	PROPN
ijtc-717	295	16	rsud	rsud	PROPN
ijtc-717	295	17	haji	haji	PROPN
ijtc-717	295	18	prov	prov	PROPN
ijtc-717	295	19	.	.	PUNCT
ijtc-717	296	1	jawa	jawa	PROPN
ijtc-717	296	2	timur	timur	PROPN
ijtc-717	296	3	is	be	AUX
ijtc-717	296	4	also	also	ADV
ijtc-717	296	5	stateid	stateid	NOUN
ijtc-717	296	6	to	to	AUX
ijtc-717	296	7	bei	bei	NOUN
ijtc-717	296	8	in	in	ADP
ijtc-717	296	9	accordancei	accordancei	NOUN
ijtc-717	296	10	with	with	ADP
ijtc-717	296	11	applicablei	applicablei	NOUN
ijtc-717	296	12	goveirnmeint	goveirnmeint	NOUN
ijtc-717	296	13	accounting	accounting	NOUN
ijtc-717	296	14	standards	standard	NOUN
ijtc-717	296	15	.	.	PUNCT
ijtc-717	297	1	baseid	baseid	NOUN
ijtc-717	297	2	on	on	ADP
ijtc-717	297	3	thei	thei	PROPN
ijtc-717	297	4	conclusion	conclusion	PROPN
ijtc-717	297	5	abovei	abovei	PROPN
ijtc-717	297	6	,	,	PUNCT
ijtc-717	297	7	thei	thei	PROPN
ijtc-717	297	8	suggeistions	suggeistion	NOUN
ijtc-717	297	9	that	that	PRON
ijtc-717	297	10	can	can	AUX
ijtc-717	297	11	bei	bei	VERB
ijtc-717	297	12	givein	givein	NOUN
ijtc-717	297	13	to	to	ADP
ijtc-717	297	14	thei	thei	PROPN
ijtc-717	297	15	rsud	rsud	PROPN
ijtc-717	297	16	haji	haji	PROPN
ijtc-717	297	17	prov	prov	PROPN
ijtc-717	297	18	.	.	PUNCT
ijtc-717	298	1	jawa	jawa	PROPN
ijtc-717	298	2	timur	timur	PROPN
ijtc-717	298	3	includei	includei	PROPN
ijtc-717	298	4	thei	thei	PROPN
ijtc-717	298	5	following	following	PROPN
ijtc-717	298	6	:	:	PUNCT
ijtc-717	298	7	a.	a.	NOUN
ijtc-717	298	8	maximizing	maximize	VERB
ijtc-717	298	9	thei	thei	PROPN
ijtc-717	298	10	application	application	NOUN
ijtc-717	298	11	of	of	ADP
ijtc-717	298	12	standard	standard	ADJ
ijtc-717	298	13	opeirating	opeirate	VERB
ijtc-717	298	14	proceidureis	proceidureis	NOUN
ijtc-717	298	15	in	in	ADP
ijtc-717	298	16	procureimeint	procureimeint	NOUN
ijtc-717	298	17	,	,	PUNCT
ijtc-717	298	18	reiceiipt	reiceiipt	NOUN
ijtc-717	298	19	,	,	PUNCT
ijtc-717	298	20	storagei	storagei	NOUN
ijtc-717	298	21	,	,	PUNCT
ijtc-717	298	22	distribution	distribution	NOUN
ijtc-717	298	23	and	and	CCONJ
ijtc-717	298	24	deistruction	deistruction	NOUN
ijtc-717	298	25	that	that	PRON
ijtc-717	298	26	havei	havei	PROPN
ijtc-717	298	27	beiein	beiein	PROPN
ijtc-717	298	28	carrieid	carrieid	PROPN
ijtc-717	298	29	out	out	ADP
ijtc-717	298	30	optimally	optimally	ADV
ijtc-717	298	31	can	can	AUX
ijtc-717	298	32	minimizei	minimizei	VERB
ijtc-717	298	33	thei	thei	PROPN
ijtc-717	298	34	addition	addition	NOUN
ijtc-717	298	35	of	of	ADP
ijtc-717	298	36	non	non	ADJ
ijtc-717	298	37	-	-	ADJ
ijtc-717	298	38	valuei	valuei	ADJ
ijtc-717	298	39	-	-	PUNCT
ijtc-717	298	40	addeid	addeid	ADJ
ijtc-717	298	41	costs	cost	NOUN
ijtc-717	298	42	for	for	ADP
ijtc-717	298	43	thei	thei	PROPN
ijtc-717	298	44	manageimeint	manageimeint	PROPN
ijtc-717	298	45	of	of	ADP
ijtc-717	298	46	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	298	47	preiparations	preiparation	NOUN
ijtc-717	298	48	,	,	PUNCT
ijtc-717	298	49	and	and	CCONJ
ijtc-717	298	50	reiducei	reiducei	NOUN
ijtc-717	298	51	losseis	losseis	PROPN
ijtc-717	298	52	duei	duei	PROPN
ijtc-717	298	53	to	to	PART
ijtc-717	298	54	mismanageimeint	mismanageimeint	NOUN
ijtc-717	298	55	of	of	ADP
ijtc-717	298	56	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	298	57	preiparations	preiparation	NOUN
ijtc-717	298	58	.	.	PUNCT
ijtc-717	299	1	b.	b.	PROPN
ijtc-717	299	2	hospitals	hospital	NOUN
ijtc-717	299	3	arei	arei	VERB
ijtc-717	299	4	eixpeicteid	eixpeicteid	NOUN
ijtc-717	299	5	to	to	ADP
ijtc-717	299	6	providei	providei	NOUN
ijtc-717	299	7	training	training	NOUN
ijtc-717	299	8	reilateid	reilateid	NOUN
ijtc-717	299	9	to	to	ADP
ijtc-717	299	10	inveintory	inveintory	ADJ
ijtc-717	299	11	accounting	accounting	NOUN
ijtc-717	299	12	and	and	CCONJ
ijtc-717	299	13	inveintory	inveintory	ADJ
ijtc-717	299	14	reicording	reicorde	VERB
ijtc-717	299	15	in	in	ADP
ijtc-717	299	16	ordeir	ordeir	NOUN
ijtc-717	299	17	to	to	PART
ijtc-717	299	18	find	find	VERB
ijtc-717	299	19	out	out	ADP
ijtc-717	299	20	changeis	changeis	NOUN
ijtc-717	299	21	that	that	PRON
ijtc-717	299	22	arei	arei	VERB
ijtc-717	299	23	in	in	ADP
ijtc-717	299	24	accordancei	accordancei	NOUN
ijtc-717	299	25	with	with	ADP
ijtc-717	299	26	thei	thei	PROPN
ijtc-717	299	27	provisions	provision	NOUN
ijtc-717	299	28	of	of	ADP
ijtc-717	299	29	thei	thei	PROPN
ijtc-717	299	30	applicablei	applicablei	PROPN
ijtc-717	299	31	psap	psap	PROPN
ijtc-717	299	32	.	.	PUNCT
ijtc-717	300	1	c.	c.	PROPN
ijtc-717	300	2	hospitals	hospital	NOUN
ijtc-717	300	3	must	must	AUX
ijtc-717	300	4	also	also	ADV
ijtc-717	300	5	pay	pay	VERB
ijtc-717	300	6	atteintion	atteintion	NOUN
ijtc-717	300	7	to	to	ADP
ijtc-717	300	8	drug	drug	NOUN
ijtc-717	300	9	availability	availability	NOUN
ijtc-717	300	10	data	datum	NOUN
ijtc-717	300	11	in	in	ADP
ijtc-717	300	12	ordeir	ordeir	NOUN
ijtc-717	300	13	to	to	AUX
ijtc-717	300	14	providei	providei	VERB
ijtc-717	300	15	good	good	ADJ
ijtc-717	300	16	drug	drug	NOUN
ijtc-717	300	17	manageimeint	manageimeint	NOUN
ijtc-717	300	18	and	and	CCONJ
ijtc-717	300	19	seirviceis	seirviceis	VERB
ijtc-717	300	20	to	to	ADP
ijtc-717	300	21	patieints	patieint	NOUN
ijtc-717	300	22	so	so	SCONJ
ijtc-717	300	23	that	that	SCONJ
ijtc-717	300	24	drug	drug	NOUN
ijtc-717	300	25	seirvicei	seirvicei	NOUN
ijtc-717	300	26	timei	timei	PROPN
ijtc-717	300	27	can	can	AUX
ijtc-717	300	28	bei	bei	VERB
ijtc-717	300	29	maximizeid	maximizeid	NOUN
ijtc-717	300	30	.	.	PUNCT
ijtc-717	301	1	d.	d.	PROPN
ijtc-717	301	2	it	it	PRON
ijtc-717	301	3	is	be	AUX
ijtc-717	301	4	hopeid	hopeid	ADJ
ijtc-717	301	5	that	that	PRON
ijtc-717	301	6	in	in	ADP
ijtc-717	301	7	thei	thei	PROPN
ijtc-717	301	8	futurei	futurei	PROPN
ijtc-717	301	9	thei	thei	PROPN
ijtc-717	301	10	hospital	hospital	PROPN
ijtc-717	301	11	can	can	AUX
ijtc-717	301	12	maximizei	maximizei	VERB
ijtc-717	301	13	thei	thei	PROPN
ijtc-717	301	14	usei	usei	PROPN
ijtc-717	301	15	of	of	ADP
ijtc-717	301	16	teichnology	teichnology	NOUN
ijtc-717	301	17	inteigration	inteigration	NOUN
ijtc-717	301	18	/	/	SYM
ijtc-717	301	19	computeirizeid	computeirizeid	NOUN
ijtc-717	301	20	teichnology	teichnology	NOUN
ijtc-717	301	21	(	(	PUNCT
ijtc-717	301	22	"	"	PUNCT
ijtc-717	301	23	heialthy	heialthy	ADJ
ijtc-717	301	24	plus	plus	CCONJ
ijtc-717	301	25	"	"	PUNCT
ijtc-717	301	26	)	)	PUNCT
ijtc-717	301	27	to	to	PART
ijtc-717	301	28	maximizei	maximizei	VERB
ijtc-717	301	29	thei	thei	PROPN
ijtc-717	301	30	logistics	logistic	NOUN
ijtc-717	301	31	of	of	ADP
ijtc-717	301	32	drugs	drug	NOUN
ijtc-717	301	33	from	from	ADP
ijtc-717	301	34	thei	thei	PROPN
ijtc-717	301	35	pharmacy	pharmacy	NOUN
ijtc-717	301	36	wareihousei	wareihousei	VERB
ijtc-717	301	37	.	.	PUNCT
ijtc-717	302	1	e.	e.	PROPN
ijtc-717	302	2	for	for	ADP
ijtc-717	302	3	furtheir	furtheir	NOUN
ijtc-717	302	4	reiseiarcheirs	reiseiarcheir	NOUN
ijtc-717	302	5	,	,	PUNCT
ijtc-717	302	6	in	in	ADP
ijtc-717	302	7	ordeir	ordeir	NOUN
ijtc-717	302	8	to	to	PART
ijtc-717	302	9	add	add	VERB
ijtc-717	302	10	reiseiarch	reiseiarch	NOUN
ijtc-717	302	11	variableis	variableis	PROPN
ijtc-717	302	12	or	or	CCONJ
ijtc-717	302	13	eixpand	eixpand	PROPN
ijtc-717	302	14	thei	thei	PROPN
ijtc-717	302	15	scopei	scopei	PROPN
ijtc-717	302	16	of	of	ADP
ijtc-717	302	17	furtheir	furtheir	PROPN
ijtc-717	302	18	reiseiarch	reiseiarch	NOUN
ijtc-717	302	19	and	and	CCONJ
ijtc-717	302	20	thei	thei	PROPN
ijtc-717	302	21	weiakneisseis	weiakneisseis	PROPN
ijtc-717	302	22	of	of	ADP
ijtc-717	302	23	this	this	DET
ijtc-717	302	24	study	study	NOUN
ijtc-717	302	25	,	,	PUNCT
ijtc-717	302	26	thei	thei	PROPN
ijtc-717	302	27	reiseiarch	reiseiarch	NOUN
ijtc-717	302	28	reisults	reisult	NOUN
ijtc-717	302	29	arei	arei	VERB
ijtc-717	302	30	morei	morei	NOUN
ijtc-717	302	31	accuratei	accuratei	NOUN
ijtc-717	302	32	and	and	CCONJ
ijtc-717	302	33	can	can	AUX
ijtc-717	302	34	bei	bei	VERB
ijtc-717	302	35	geineiralizeid	geineiralizeid	PROPN
ijtc-717	302	36	,	,	PUNCT
ijtc-717	302	37	and	and	CCONJ
ijtc-717	302	38	reiseiarcheirs	reiseiarcheir	NOUN
ijtc-717	302	39	can	can	AUX
ijtc-717	302	40	also	also	ADV
ijtc-717	302	41	focus	focus	VERB
ijtc-717	302	42	on	on	ADP
ijtc-717	302	43	inveintory	inveintory	ADJ
ijtc-717	302	44	information	information	NOUN
ijtc-717	302	45	teichnology	teichnology	NOUN
ijtc-717	302	46	owneid	owneid	ADV
ijtc-717	302	47	by	by	ADP
ijtc-717	302	48	hospitals	hospital	NOUN
ijtc-717	302	49	.	.	PUNCT
ijtc-717	303	1	reference	reference	PROPN
ijtc-717	303	2	abbasi	abbasi	PROPN
ijtc-717	303	3	,	,	PUNCT
ijtc-717	303	4	reiza	reiza	NOUN
ijtc-717	303	5	.	.	PROPN
ijtc-717	303	6	,	,	PUNCT
ijtc-717	303	7	alavi	alavi	PROPN
ijtc-717	303	8	,	,	PUNCT
ijtc-717	303	9	neigin	neigin	NOUN
ijtc-717	303	10	masoudi	masoudi	PROPN
ijtc-717	303	11	.	.	PUNCT
ijtc-717	303	12	,	,	PUNCT
ijtc-717	303	13	and	and	CCONJ
ijtc-717	303	14	gong	gong	PROPN
ijtc-717	303	15	yang	yang	PROPN
ijtc-717	303	16	.	.	PUNCT
ijtc-717	303	17	(	(	PUNCT
ijtc-717	303	18	2023	2023	NUM
ijtc-717	303	19	)	)	PUNCT
ijtc-717	303	20	.	.	PUNCT
ijtc-717	304	1	using	use	VERB
ijtc-717	304	2	pharmacy	pharmacy	NOUN
ijtc-717	304	3	surveiillancei	surveiillancei	NOUN
ijtc-717	304	4	information	information	NOUN
ijtc-717	304	5	systeims	systeim	NOUN
ijtc-717	304	6	to	to	PART
ijtc-717	304	7	monitor	monitor	VERB
ijtc-717	304	8	thei	thei	NOUN
ijtc-717	304	9	dispeinsing	dispeinse	VERB
ijtc-717	304	10	practicei	practicei	NOUN
ijtc-717	304	11	of	of	ADP
ijtc-717	304	12	undeir	undeir	ADJ
ijtc-717	304	13	-	-	ADJ
ijtc-717	304	14	controlleid	controlleid	ADJ
ijtc-717	304	15	drugs	drug	NOUN
ijtc-717	304	16	:	:	PUNCT
ijtc-717	304	17	a	a	DET
ijtc-717	304	18	qualitativei	qualitativei	ADJ
ijtc-717	304	19	study	study	NOUN
ijtc-717	304	20	on	on	ADP
ijtc-717	304	21	neiceissitieis	neiceissitieis	NOUN
ijtc-717	304	22	,	,	PUNCT
ijtc-717	304	23	reiquireimeints	reiquireimeint	NOUN
ijtc-717	304	24	,	,	PUNCT
ijtc-717	304	25	and	and	CCONJ
ijtc-717	304	26	impleimeintation	impleimeintation	NOUN
ijtc-717	304	27	challeingeis	challeingeis	NOUN
ijtc-717	304	28	.	.	PUNCT
ijtc-717	305	1	informatics	informatic	NOUN
ijtc-717	305	2	in	in	ADP
ijtc-717	305	3	meidicinei	meidicinei	PROPN
ijtc-717	305	4	unlock	unlock	PROPN
ijtc-717	305	5	journal	journal	PROPN
ijtc-717	305	6	.	.	PUNCT
ijtc-717	306	1	eilseivieir	eilseivieir	PROPN
ijtc-717	306	2	.	.	PROPN
ijtc-717	306	3	1	1	NUM
ijtc-717	306	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	306	5	application	application	NOUN
ijtc-717	306	6	of	of	ADP
ijtc-717	306	7	accounting	account	VERB
ijtc-717	306	8	for	for	ADP
ijtc-717	306	9	medicines	medicine	NOUN
ijtc-717	306	10	inventory	inventory	NOUN
ijtc-717	306	11	based	base	VERB
ijtc-717	306	12	on	on	ADP
ijtc-717	306	13	psap	psap	PROPN
ijtc-717	306	14	.	.	PUNCT
ijtc-717	307	1	05	05	NUM
ijtc-717	308	1	at	at	ADP
ijtc-717	308	2	regional	regional	ADJ
ijtc-717	308	3	public	public	ADJ
ijtc-717	308	4	hospital	hospital	NOUN
ijtc-717	308	5	nurdin	nurdin	VERB
ijtc-717	308	6	,	,	PUNCT
ijtc-717	308	7	haliah	haliah	PROPN
ijtc-717	308	8	,	,	PUNCT
ijtc-717	308	9	and	and	CCONJ
ijtc-717	308	10	nirwana	nirwana	PROPN
ijtc-717	308	11	280	280	NUM
ijtc-717	308	12	|	|	ADV
ijtc-717	308	13	ilomata	ilomata	PROPN
ijtc-717	308	14	international	international	ADJ
ijtc-717	308	15	journal	journal	NOUN
ijtc-717	308	16	of	of	ADP
ijtc-717	308	17	tax	tax	PROPN
ijtc-717	308	18	&	&	CCONJ
ijtc-717	308	19	accounting	account	VERB
ijtc-717	308	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	308	21	akbar	akbar	NOUN
ijtc-717	308	22	,	,	PUNCT
ijtc-717	308	23	fuad	fuad	PROPN
ijtc-717	308	24	husain	husain	PROPN
ijtc-717	308	25	.	.	PUNCT
ijtc-717	308	26	,	,	PUNCT
ijtc-717	308	27	rivai	rivai	ADJ
ijtc-717	308	28	,	,	PUNCT
ijtc-717	308	29	fridawaty	fridawaty	PROPN
ijtc-717	308	30	.	.	PUNCT
ijtc-717	308	31	,	,	PUNCT
ijtc-717	308	32	and	and	CCONJ
ijtc-717	308	33	awang	awang	PROPN
ijtc-717	308	34	,	,	PUNCT
ijtc-717	308	35	abd	abd	PROPN
ijtc-717	308	36	hair	hair	NOUN
ijtc-717	308	37	.	.	PUNCT
ijtc-717	309	1	(	(	PUNCT
ijtc-717	309	2	2020	2020	NUM
ijtc-717	309	3	)	)	PUNCT
ijtc-717	309	4	.	.	PUNCT
ijtc-717	310	1	thei	thei	PROPN
ijtc-717	310	2	diffeireinceis	diffeireinceis	PROPN
ijtc-717	310	3	of	of	ADP
ijtc-717	310	4	patieint	patieint	NOUN
ijtc-717	310	5	satisfaction	satisfaction	NOUN
ijtc-717	310	6	leiveil	leiveil	NOUN
ijtc-717	310	7	in	in	ADP
ijtc-717	310	8	public	public	ADJ
ijtc-717	310	9	and	and	CCONJ
ijtc-717	310	10	privatei	privatei	NOUN
ijtc-717	310	11	hospitals	hospital	NOUN
ijtc-717	310	12	in	in	ADP
ijtc-717	310	13	makassar	makassar	PROPN
ijtc-717	310	14	,	,	PUNCT
ijtc-717	310	15	indoneisia	indoneisia	PROPN
ijtc-717	310	16	.	.	PROPN
ijtc-717	311	1	einfeirmeiria	einfeirmeiria	PROPN
ijtc-717	311	2	clinica	clinica	PROPN
ijtc-717	311	3	journal	journal	PROPN
ijtc-717	311	4	.	.	PUNCT
ijtc-717	312	1	eilseivieir	eilseivieir	PROPN
ijtc-717	312	2	.	.	PUNCT
ijtc-717	313	1	30(s6	30(s6	NUM
ijtc-717	313	2	)	)	PUNCT
ijtc-717	313	3	.	.	PUNCT
ijtc-717	314	1	2	2	X
ijtc-717	314	2	.	.	X
ijtc-717	314	3	andy	andy	PROPN
ijtc-717	314	4	,	,	PUNCT
ijtc-717	314	5	sireigar	sireigar	PROPN
ijtc-717	314	6	.	.	PUNCT
ijtc-717	314	7	(	(	PUNCT
ijtc-717	314	8	2009	2009	NUM
ijtc-717	314	9	)	)	PUNCT
ijtc-717	314	10	.	.	PUNCT
ijtc-717	315	1	strateigi	strateigi	PROPN
ijtc-717	315	2	peiningkatan	peiningkatan	PROPN
ijtc-717	315	3	kualitas	kualitas	PROPN
ijtc-717	315	4	peilayanan	peilayanan	PROPN
ijtc-717	315	5	pada	pada	PROPN
ijtc-717	315	6	rumah	rumah	PROPN
ijtc-717	315	7	sakit	sakit	PROPN
ijtc-717	315	8	umum	umum	PROPN
ijtc-717	315	9	peimeirintah	peimeirintah	PROPN
ijtc-717	315	10	haji	haji	PROPN
ijtc-717	315	11	adam	adam	PROPN
ijtc-717	315	12	malik	malik	PROPN
ijtc-717	315	13	meidan	meidan	PROPN
ijtc-717	315	14	.	.	PUNCT
ijtc-717	316	1	(	(	PUNCT
ijtc-717	316	2	teisis	teisis	NOUN
ijtc-717	316	3	,	,	PUNCT
ijtc-717	316	4	univeirsitas	univeirsita	NOUN
ijtc-717	316	5	sumateira	sumateira	NOUN
ijtc-717	316	6	utara	utara	NOUN
ijtc-717	316	7	:	:	PUNCT
ijtc-717	316	8	magisteir	magisteir	PROPN
ijtc-717	316	9	studi	studi	PROPN
ijtc-717	316	10	peimbangunan	peimbangunan	PROPN
ijtc-717	316	11	univeirsitas	univeirsita	NOUN
ijtc-717	316	12	sumateira	sumateira	VERB
ijtc-717	316	13	utara	utara	NOUN
ijtc-717	316	14	)	)	PUNCT
ijtc-717	316	15	.	.	PUNCT
ijtc-717	317	1	anonim	anonim	PROPN
ijtc-717	317	2	.	.	PUNCT
ijtc-717	318	1	laporan	laporan	PROPN
ijtc-717	318	2	keiuangan	keiuangan	PROPN
ijtc-717	318	3	rumah	rumah	PROPN
ijtc-717	318	4	sakit	sakit	PROPN
ijtc-717	318	5	umum	umum	PROPN
ijtc-717	318	6	daeirah	daeirah	PROPN
ijtc-717	318	7	haji	haji	PROPN
ijtc-717	318	8	provinsi	provinsi	PROPN
ijtc-717	318	9	jawa	jawa	PROPN
ijtc-717	318	10	timur	timur	PROPN
ijtc-717	318	11	.	.	PUNCT
ijtc-717	319	1	surabaya	surabaya	PROPN
ijtc-717	319	2	.	.	PROPN
ijtc-717	320	1	https://rsuhaji.jatimprov.go.id/indeix.php/	https://rsuhaji.jatimprov.go.id/indeix.php/	X
ijtc-717	321	1	anonim	anonim	PROPN
ijtc-717	321	2	.	.	PUNCT
ijtc-717	321	3	(	(	PUNCT
ijtc-717	321	4	2010	2010	NUM
ijtc-717	321	5	)	)	PUNCT
ijtc-717	321	6	.	.	PUNCT
ijtc-717	322	1	peiraturan	peiraturan	NOUN
ijtc-717	322	2	peimeirintah	peimeirintah	PROPN
ijtc-717	322	3	reipublik	reipublik	PROPN
ijtc-717	322	4	indoneisia	indoneisia	PROPN
ijtc-717	322	5	nomor	nomor	PROPN
ijtc-717	322	6	71	71	NUM
ijtc-717	322	7	tahun	tahun	PROPN
ijtc-717	322	8	2010	2010	NUM
ijtc-717	322	9	teintang	teintang	PROPN
ijtc-717	322	10	standar	standar	PROPN
ijtc-717	322	11	akuntansi	akuntansi	PROPN
ijtc-717	322	12	peimeirintah	peimeirintah	PROPN
ijtc-717	322	13	.	.	PUNCT
ijtc-717	323	1	peir	peir	PROPN
ijtc-717	323	2	22	22	NUM
ijtc-717	323	3	oktobeir	oktobeir	DET
ijtc-717	323	4	2010	2010	NUM
ijtc-717	323	5	.	.	PUNCT
ijtc-717	324	1	https://peiraturan.bpk.go.id/homei/deitails/5095/pp-no-71-tahun-2010	https://peiraturan.bpk.go.id/homei/deitails/5095/pp-no-71-tahun-2010	PROPN
ijtc-717	324	2	anonim	anonim	PROPN
ijtc-717	324	3	.	.	PUNCT
ijtc-717	325	1	(	(	PUNCT
ijtc-717	325	2	2014	2014	NUM
ijtc-717	325	3	)	)	PUNCT
ijtc-717	325	4	.	.	PUNCT
ijtc-717	326	1	standar	standar	PROPN
ijtc-717	326	2	akuntansi	akuntansi	PROPN
ijtc-717	326	3	keiuangan	keiuangan	PROPN
ijtc-717	326	4	.	.	PUNCT
ijtc-717	327	1	peir	peir	PROPN
ijtc-717	327	2	27	27	NUM
ijtc-717	327	3	agustus	agustus	PROPN
ijtc-717	327	4	2014	2014	NUM
ijtc-717	327	5	.	.	PUNCT
ijtc-717	328	1	http://iaiglobal.or.id/v03/standar-akuntansi-keiuangan/	http://iaiglobal.or.id/v03/standar-akuntansi-keiuangan/	PROPN
ijtc-717	328	2	anonim	anonim	PROPN
ijtc-717	328	3	.	.	PUNCT
ijtc-717	329	1	(	(	PUNCT
ijtc-717	329	2	2009	2009	NUM
ijtc-717	329	3	)	)	PUNCT
ijtc-717	329	4	.	.	PUNCT
ijtc-717	330	1	undang	undang	PROPN
ijtc-717	330	2	-	-	PUNCT
ijtc-717	330	3	undang	undang	PROPN
ijtc-717	330	4	reipublik	reipublik	PROPN
ijtc-717	330	5	indoneisia	indoneisia	PROPN
ijtc-717	330	6	nomor	nomor	PROPN
ijtc-717	330	7	44	44	NUM
ijtc-717	330	8	tahun	tahun	PROPN
ijtc-717	330	9	2009	2009	NUM
ijtc-717	330	10	teintang	teintang	PROPN
ijtc-717	330	11	rumah	rumah	PROPN
ijtc-717	330	12	sakit	sakit	PROPN
ijtc-717	330	13	.	.	PUNCT
ijtc-717	331	1	peir	peir	PROPN
ijtc-717	331	2	28	28	NUM
ijtc-717	332	1	oktobeir	oktobeir	DET
ijtc-717	332	2	2009	2009	NUM
ijtc-717	332	3	.	.	PUNCT
ijtc-717	333	1	j	j	PROPN
ijtc-717	333	2	https://peiraturan.bpk.go.id/homei/deitails/38789/uu-no44-tahun-2009	https://peiraturan.bpk.go.id/homei/deitails/38789/uu-no44-tahun-2009	X
ijtc-717	333	3	anonim	anonim	PROPN
ijtc-717	333	4	.	.	PUNCT
ijtc-717	334	1	(	(	PUNCT
ijtc-717	334	2	2005	2005	NUM
ijtc-717	334	3	)	)	PUNCT
ijtc-717	334	4	.	.	PUNCT
ijtc-717	335	1	standar	standar	PROPN
ijtc-717	335	2	akuntansi	akuntansi	PROPN
ijtc-717	335	3	peimeirintahan	peimeirintahan	PROPN
ijtc-717	335	4	peirnyataan	peirnyataan	VERB
ijtc-717	335	5	no	no	INTJ
ijtc-717	335	6	.	.	PUNCT
ijtc-717	336	1	05	05	NUM
ijtc-717	337	1	akuntansi	akuntansi	PROPN
ijtc-717	337	2	peirseidiaan	peirseidiaan	PROPN
ijtc-717	337	3	https://www.ksap.org/standar/psap05.pdf	https://www.ksap.org/standar/psap05.pdf	PROPN
ijtc-717	337	4	_	_	PROPN
ijtc-717	338	1	amanda	amanda	PROPN
ijtc-717	338	2	,	,	PUNCT
ijtc-717	338	3	irma	irma	PROPN
ijtc-717	338	4	,	,	PUNCT
ijtc-717	338	5	dkk	dkk	PROPN
ijtc-717	338	6	.	.	PROPN
ijtc-717	338	7	(	(	PUNCT
ijtc-717	338	8	2010	2010	NUM
ijtc-717	338	9	)	)	PUNCT
ijtc-717	338	10	.	.	PUNCT
ijtc-717	339	1	eivaluasi	eivaluasi	PROPN
ijtc-717	339	2	peilaksanaan	peilaksanaan	PROPN
ijtc-717	339	3	sisteim	sisteim	PROPN
ijtc-717	339	4	dan	dan	PROPN
ijtc-717	339	5	proseidur	proseidur	PROPN
ijtc-717	339	6	akuntansi	akuntansi	PROPN
ijtc-717	339	7	peirseidiaan	peirseidiaan	PROPN
ijtc-717	339	8	obatobatan	obatobatan	PROPN
ijtc-717	339	9	kasus	kasus	PROPN
ijtc-717	339	10	pada	pada	PROPN
ijtc-717	339	11	rumah	rumah	PROPN
ijtc-717	339	12	sakit	sakit	PROPN
ijtc-717	339	13	umum	umum	PROPN
ijtc-717	339	14	daeirah	daeirah	PROPN
ijtc-717	339	15	ibnu	ibnu	PROPN
ijtc-717	339	16	sina	sina	PROPN
ijtc-717	339	17	kabupatein	kabupatein	PROPN
ijtc-717	339	18	greisik	greisik	PROPN
ijtc-717	339	19	.	.	PUNCT
ijtc-717	340	1	(	(	PUNCT
ijtc-717	340	2	skripsi	skripsi	VERB
ijtc-717	340	3	,	,	PUNCT
ijtc-717	340	4	univeirsitas	univeirsita	NOUN
ijtc-717	340	5	peimbangunan	peimbangunan	VERB
ijtc-717	340	6	nasional	nasional	ADJ
ijtc-717	340	7	veiteiran	veiteiran	NOUN
ijtc-717	340	8	jawa	jawa	PROPN
ijtc-717	340	9	timur	timur	NUM
ijtc-717	340	10	)	)	PUNCT
ijtc-717	340	11	.	.	PUNCT
ijtc-717	341	1	arniati	arniati	PROPN
ijtc-717	341	2	,	,	PUNCT
ijtc-717	341	3	dwi	dwi	PROPN
ijtc-717	341	4	risma	risma	VERB
ijtc-717	341	5	deiviyanti	deiviyanti	PROPN
ijtc-717	341	6	dan	dan	PROPN
ijtc-717	341	7	dhina	dhina	PROPN
ijtc-717	341	8	mustika	mustika	PROPN
ijtc-717	341	9	sari	sari	PROPN
ijtc-717	341	10	.	.	PUNCT
ijtc-717	342	1	(	(	PUNCT
ijtc-717	342	2	2012	2012	NUM
ijtc-717	342	3	)	)	PUNCT
ijtc-717	342	4	.	.	PUNCT
ijtc-717	343	1	analisis	analisis	PROPN
ijtc-717	343	2	peirlakuan	peirlakuan	PROPN
ijtc-717	343	3	akuntansi	akuntansi	PROPN
ijtc-717	343	4	peirseidiaan	peirseidiaan	PROPN
ijtc-717	343	5	obat	obat	PROPN
ijtc-717	343	6	-	-	PUNCT
ijtc-717	343	7	obatan	obatan	PROPN
ijtc-717	343	8	pada	pada	PROPN
ijtc-717	343	9	rsud	rsud	PROPN
ijtc-717	343	10	abdul	abdul	PROPN
ijtc-717	343	11	wahab	wahab	PROPN
ijtc-717	343	12	sjahraniei	sjahraniei	PROPN
ijtc-717	343	13	samarinda	samarinda	PROPN
ijtc-717	343	14	.	.	PUNCT
ijtc-717	344	1	(	(	PUNCT
ijtc-717	344	2	skripsi	skripsi	PROPN
ijtc-717	344	3	.	.	PUNCT
ijtc-717	344	4	samarinda	samarinda	PROPN
ijtc-717	344	5	:	:	PUNCT
ijtc-717	344	6	fakultas	fakulta	VERB
ijtc-717	344	7	eikonomi	eikonomi	PROPN
ijtc-717	344	8	univeirsitas	univeirsita	NOUN
ijtc-717	344	9	mulawarman	mulawarman	NOUN
ijtc-717	344	10	)	)	PUNCT
ijtc-717	344	11	.	.	PUNCT
ijtc-717	345	1	apostolou	apostolou	PROPN
ijtc-717	345	2	,	,	PUNCT
ijtc-717	345	3	barbara	barbara	PROPN
ijtc-717	345	4	.	.	PROPN
ijtc-717	345	5	,	,	PUNCT
ijtc-717	345	6	dormineiy	dormineiy	PROPN
ijtc-717	345	7	,	,	PUNCT
ijtc-717	345	8	jack	jack	PROPN
ijtc-717	345	9	w.	w.	PROPN
ijtc-717	345	10	,	,	PUNCT
ijtc-717	345	11	and	and	CCONJ
ijtc-717	345	12	hasseil	hasseil	PROPN
ijtc-717	345	13	,	,	PUNCT
ijtc-717	345	14	john	john	PROPN
ijtc-717	345	15	m.	m.	PROPN
ijtc-717	345	16	(	(	PUNCT
ijtc-717	345	17	2014	2014	NUM
ijtc-717	345	18	)	)	PUNCT
ijtc-717	345	19	a	a	DET
ijtc-717	345	20	summary	summary	NOUN
ijtc-717	345	21	and	and	CCONJ
ijtc-717	345	22	analysis	analysis	NOUN
ijtc-717	345	23	of	of	ADP
ijtc-717	345	24	eiducation	eiducation	ADJ
ijtc-717	345	25	reiseiarch	reiseiarch	NOUN
ijtc-717	345	26	in	in	ADP
ijtc-717	345	27	accounting	accounting	NOUN
ijtc-717	345	28	information	information	NOUN
ijtc-717	345	29	systeims	systeim	NOUN
ijtc-717	345	30	(	(	PUNCT
ijtc-717	345	31	ais	ais	PROPN
ijtc-717	345	32	)	)	PUNCT
ijtc-717	345	33	.	.	PUNCT
ijtc-717	346	1	journal	journal	NOUN
ijtc-717	346	2	of	of	ADP
ijtc-717	346	3	accounting	accounting	NOUN
ijtc-717	346	4	eiducation	eiducation	NOUN
ijtc-717	346	5	.	.	PUNCT
ijtc-717	347	1	eilseivieir	eilseivieir	NOUN
ijtc-717	347	2	.	.	PROPN
ijtc-717	347	3	1	1	NUM
ijtc-717	347	4	aurora	aurora	PROPN
ijtc-717	347	5	,	,	PUNCT
ijtc-717	347	6	noveilla	noveilla	NOUN
ijtc-717	347	7	.	.	PUNCT
ijtc-717	348	1	(	(	PUNCT
ijtc-717	348	2	2010	2010	NUM
ijtc-717	348	3	)	)	PUNCT
ijtc-717	348	4	.	.	PUNCT
ijtc-717	349	1	peineirapan	peineirapan	PROPN
ijtc-717	349	2	balanceid	balanceid	PROPN
ijtc-717	349	3	scoreicard	scoreicard	PROPN
ijtc-717	349	4	seibagai	seibagai	PROPN
ijtc-717	349	5	tolak	tolak	VERB
ijtc-717	349	6	ukur	ukur	PROPN
ijtc-717	349	7	peingukuran	peingukuran	ADJ
ijtc-717	349	8	kineirja	kineirja	NOUN
ijtc-717	349	9	.	.	PUNCT
ijtc-717	350	1	(	(	PUNCT
ijtc-717	350	2	skripsi	skripsi	PROPN
ijtc-717	350	3	.	.	PUNCT
ijtc-717	351	1	fakultas	fakulta	VERB
ijtc-717	351	2	eikonomi	eikonomi	PROPN
ijtc-717	351	3	univeirsitas	univeirsita	NOUN
ijtc-717	351	4	diponeigoro	diponeigoro	NOUN
ijtc-717	351	5	)	)	PUNCT
ijtc-717	351	6	.	.	PUNCT
ijtc-717	352	1	balki	balki	PROPN
ijtc-717	352	2	,	,	PUNCT
ijtc-717	352	3	bandar	bandar	PROPN
ijtc-717	352	4	.	.	PUNCT
ijtc-717	352	5	,	,	PUNCT
ijtc-717	352	6	alshahrani	alshahrani	PROPN
ijtc-717	352	7	,	,	PUNCT
ijtc-717	352	8	abdullah	abdullah	PROPN
ijtc-717	352	9	.	.	PROPN
ijtc-717	352	10	,	,	PUNCT
ijtc-717	352	11	khan	khan	PROPN
ijtc-717	352	12	,	,	PUNCT
ijtc-717	352	13	anas	anas	PROPN
ijtc-717	352	14	.	.	PUNCT
ijtc-717	353	1	(	(	PUNCT
ijtc-717	353	2	2022	2022	NUM
ijtc-717	353	3	)	)	PUNCT
ijtc-717	353	4	.	.	PUNCT
ijtc-717	354	1	just	just	ADV
ijtc-717	354	2	-	-	PUNCT
ijtc-717	354	3	in	in	ADP
ijtc-717	354	4	-	-	PUNCT
ijtc-717	354	5	timei	timei	NOUN
ijtc-717	354	6	approach	approach	NOUN
ijtc-717	354	7	in	in	ADP
ijtc-717	354	8	heialthcarei	heialthcarei	PROPN
ijtc-717	354	9	inveintory	inveintory	ADJ
ijtc-717	354	10	manageimeint	manageimeint	NOUN
ijtc-717	354	11	:	:	PUNCT
ijtc-717	354	12	doeis	doeis	NOUN
ijtc-717	354	13	it	it	PRON
ijtc-717	354	14	reially	reially	ADV
ijtc-717	354	15	work	work	VERB
ijtc-717	354	16	.	.	PUNCT
ijtc-717	355	1	saudi	saudi	ADJ
ijtc-717	355	2	pharmaceiutical	pharmaceiutical	ADJ
ijtc-717	355	3	journal	journal	PROPN
ijtc-717	355	4	.	.	PUNCT
ijtc-717	356	1	eilseivieir	eilseivieir	PROPN
ijtc-717	356	2	.	.	PUNCT
ijtc-717	357	1	(	(	PUNCT
ijtc-717	357	2	30	30	NUM
ijtc-717	357	3	)	)	SYM
ijtc-717	357	4	2	2	NUM
ijtc-717	357	5	.	.	X
ijtc-717	358	1	baridwan	baridwan	PROPN
ijtc-717	358	2	,	,	PUNCT
ijtc-717	358	3	zaki	zaki	PROPN
ijtc-717	358	4	.	.	PUNCT
ijtc-717	359	1	(	(	PUNCT
ijtc-717	359	2	2004	2004	NUM
ijtc-717	359	3	)	)	PUNCT
ijtc-717	359	4	.	.	PUNCT
ijtc-717	360	1	inteirmeidiatei	inteirmeidiatei	NOUN
ijtc-717	360	2	accounting	accounting	NOUN
ijtc-717	360	3	.	.	PUNCT
ijtc-717	361	1	peineirbit	peineirbit	PROPN
ijtc-717	361	2	badan	badan	PROPN
ijtc-717	361	3	peineirbitan	peineirbitan	PROPN
ijtc-717	361	4	fakultas	fakulta	VERB
ijtc-717	361	5	eikonomi	eikonomi	ADV
ijtc-717	361	6	.	.	PUNCT
ijtc-717	362	1	bochei	bochei	PROPN
ijtc-717	362	2	,	,	PUNCT
ijtc-717	362	3	beikeilei	beikeilei	PROPN
ijtc-717	362	4	.	.	PUNCT
ijtc-717	362	5	,	,	PUNCT
ijtc-717	362	6	teimam	teimam	NOUN
ijtc-717	362	7	,	,	PUNCT
ijtc-717	362	8	shamoro	shamoro	ADV
ijtc-717	362	9	.	.	PUNCT
ijtc-717	362	10	,	,	PUNCT
ijtc-717	362	11	and	and	CCONJ
ijtc-717	362	12	keibeidei	keibeidei	NOUN
ijtc-717	362	13	,	,	PUNCT
ijtc-717	362	14	oliyad	oliyad	NOUN
ijtc-717	362	15	.	.	PUNCT
ijtc-717	363	1	(	(	PUNCT
ijtc-717	363	2	2022	2022	NUM
ijtc-717	363	3	)	)	PUNCT
ijtc-717	363	4	.	.	PUNCT
ijtc-717	364	1	inveintory	inveintory	ADJ
ijtc-717	364	2	manageimeint	manageimeint	PROPN
ijtc-717	364	3	peirformancei	peirformancei	NOUN
ijtc-717	364	4	for	for	ADP
ijtc-717	364	5	laboratory	laboratory	NOUN
ijtc-717	364	6	commoditieis	commoditieis	PROPN
ijtc-717	364	7	and	and	CCONJ
ijtc-717	364	8	theiir	theiir	NOUN
ijtc-717	364	9	challeingeis	challeingeis	NOUN
ijtc-717	364	10	in	in	ADP
ijtc-717	364	11	public	public	ADJ
ijtc-717	364	12	heialth	heialth	NOUN
ijtc-717	364	13	facilitieis	facilitieis	NOUN
ijtc-717	364	14	of	of	ADP
ijtc-717	364	15	gambeilla	gambeilla	NOUN
ijtc-717	364	16	reigional	reigional	ADJ
ijtc-717	364	17	statei	statei	NOUN
ijtc-717	364	18	,	,	PUNCT
ijtc-717	364	19	eithiopia	eithiopia	PROPN
ijtc-717	364	20	:	:	PUNCT
ijtc-717	364	21	a	a	DET
ijtc-717	364	22	mixeid	mixeid	NOUN
ijtc-717	364	23	cross	cross	ADJ
ijtc-717	364	24	-	-	ADJ
ijtc-717	364	25	seictional	seictional	ADJ
ijtc-717	364	26	study	study	NOUN
ijtc-717	364	27	.	.	PUNCT
ijtc-717	365	1	heiliyon	heiliyon	NOUN
ijtc-717	365	2	journal	journal	PROPN
ijtc-717	365	3	.	.	PUNCT
ijtc-717	366	1	ceilpreiss	ceilpreiss	PROPN
ijtc-717	366	2	.	.	PUNCT
ijtc-717	367	1	8	8	NUM
ijtc-717	367	2	-	-	SYM
ijtc-717	367	3	1	1	NUM
ijtc-717	367	4	.	.	PUNCT
ijtc-717	367	5	budiwan	budiwan	PROPN
ijtc-717	367	6	,	,	PUNCT
ijtc-717	367	7	vaneisha	vaneisha	PROPN
ijtc-717	367	8	and	and	CCONJ
ijtc-717	367	9	eifeindi	eifeindi	NOUN
ijtc-717	367	10	.	.	PUNCT
ijtc-717	368	1	(	(	PUNCT
ijtc-717	368	2	2016	2016	NUM
ijtc-717	368	3	)	)	PUNCT
ijtc-717	368	4	.	.	PUNCT
ijtc-717	369	1	thei	thei	PROPN
ijtc-717	369	2	undeirstanding	undeirstanding	PROPN
ijtc-717	369	3	of	of	ADP
ijtc-717	369	4	indoneisian	indoneisian	ADJ
ijtc-717	369	5	patieints	patieint	NOUN
ijtc-717	369	6	of	of	ADP
ijtc-717	369	7	hospital	hospital	NOUN
ijtc-717	369	8	seirvicei	seirvicei	NOUN
ijtc-717	369	9	quality	quality	NOUN
ijtc-717	369	10	in	in	ADP
ijtc-717	369	11	singaporei	singaporei	NOUN
ijtc-717	369	12	.	.	PUNCT
ijtc-717	370	1	proceidia	proceidia	PROPN
ijtc-717	370	2	social	social	ADJ
ijtc-717	370	3	and	and	CCONJ
ijtc-717	370	4	beihavior	beihavior	PROPN
ijtc-717	370	5	scieinceis	scieinceis	PROPN
ijtc-717	370	6	.	.	PUNCT
ijtc-717	371	1	eilseivieir	eilseivieir	PROPN
ijtc-717	371	2	.	.	PROPN
ijtc-717	372	1	177	177	NUM
ijtc-717	372	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	372	3	application	application	NOUN
ijtc-717	372	4	of	of	ADP
ijtc-717	372	5	accounting	account	VERB
ijtc-717	372	6	for	for	ADP
ijtc-717	372	7	medicines	medicine	NOUN
ijtc-717	372	8	inventory	inventory	NOUN
ijtc-717	372	9	based	base	VERB
ijtc-717	372	10	on	on	ADP
ijtc-717	372	11	psap	psap	PROPN
ijtc-717	372	12	.	.	PUNCT
ijtc-717	373	1	05	05	NUM
ijtc-717	374	1	at	at	ADP
ijtc-717	374	2	regional	regional	ADJ
ijtc-717	374	3	public	public	ADJ
ijtc-717	374	4	hospital	hospital	NOUN
ijtc-717	374	5	nurdin	nurdin	VERB
ijtc-717	374	6	,	,	PUNCT
ijtc-717	374	7	haliah	haliah	PROPN
ijtc-717	374	8	,	,	PUNCT
ijtc-717	374	9	and	and	CCONJ
ijtc-717	374	10	nirwana	nirwana	PROPN
ijtc-717	374	11	281	281	NUM
ijtc-717	374	12	|	|	ADV
ijtc-717	374	13	ilomata	ilomata	PROPN
ijtc-717	374	14	international	international	ADJ
ijtc-717	374	15	journal	journal	NOUN
ijtc-717	374	16	of	of	ADP
ijtc-717	374	17	tax	tax	PROPN
ijtc-717	374	18	&	&	CCONJ
ijtc-717	374	19	accounting	accounting	PROPN
ijtc-717	374	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	374	21	chand	chand	PROPN
ijtc-717	374	22	,	,	PUNCT
ijtc-717	374	23	sharad	sharad	PROPN
ijtc-717	374	24	.	.	PROPN
ijtc-717	374	25	,	,	PUNCT
ijtc-717	374	26	hireimath	hireimath	PROPN
ijtc-717	374	27	,	,	PUNCT
ijtc-717	374	28	shivakumar	shivakumar	PROPN
ijtc-717	374	29	.	.	PROPN
ijtc-717	374	30	,	,	PUNCT
ijtc-717	374	31	and	and	CCONJ
ijtc-717	374	32	joeil	joeil	PROPN
ijtc-717	374	33	,	,	PUNCT
ijtc-717	374	34	juno	juno	PROPN
ijtc-717	374	35	j.	j.	PROPN
ijtc-717	374	36	(	(	PUNCT
ijtc-717	374	37	2022	2022	NUM
ijtc-717	374	38	)	)	PUNCT
ijtc-717	374	39	.	.	PUNCT
ijtc-717	375	1	hospital	hospital	NOUN
ijtc-717	375	2	pharmacy	pharmacy	NOUN
ijtc-717	375	3	manageimeint	manageimeint	NOUN
ijtc-717	375	4	in	in	ADP
ijtc-717	375	5	a	a	DET
ijtc-717	375	6	teirtiary	teirtiary	ADJ
ijtc-717	375	7	carei	carei	ADJ
ijtc-717	375	8	charitablei	charitablei	PROPN
ijtc-717	375	9	hospital	hospital	NOUN
ijtc-717	375	10	:	:	PUNCT
ijtc-717	375	11	compliancei	compliancei	NOUN
ijtc-717	375	12	study	study	NOUN
ijtc-717	375	13	with	with	ADP
ijtc-717	375	14	quality	quality	NOUN
ijtc-717	375	15	standards	standard	NOUN
ijtc-717	375	16	.	.	PUNCT
ijtc-717	376	1	clinical	clinical	ADJ
ijtc-717	376	2	eipideimiology	eipideimiology	NOUN
ijtc-717	376	3	and	and	CCONJ
ijtc-717	376	4	global	global	ADJ
ijtc-717	376	5	heialth	heialth	PROPN
ijtc-717	376	6	journal	journal	PROPN
ijtc-717	376	7	.	.	PUNCT
ijtc-717	377	1	eilseivieir	eilseivieir	PROPN
ijtc-717	377	2	.	.	PUNCT
ijtc-717	378	1	(	(	PUNCT
ijtc-717	378	2	17	17	NUM
ijtc-717	378	3	)	)	SYM
ijtc-717	378	4	2	2	NUM
ijtc-717	378	5	eikawati	eikawati	NOUN
ijtc-717	378	6	,	,	PUNCT
ijtc-717	378	7	fitriana	fitriana	PROPN
ijtc-717	378	8	murriya	murriya	NOUN
ijtc-717	378	9	.	.	PUNCT
ijtc-717	378	10	,	,	PUNCT
ijtc-717	378	11	muchlis	muchlis	PROPN
ijtc-717	378	12	,	,	PUNCT
ijtc-717	378	13	mumtihana	mumtihana	PROPN
ijtc-717	378	14	.	.	PROPN
ijtc-717	378	15	,	,	PUNCT
ijtc-717	378	16	and	and	CCONJ
ijtc-717	378	17	putri	putri	ADJ
ijtc-717	378	18	,	,	PUNCT
ijtc-717	378	19	dwi	dwi	PROPN
ijtc-717	378	20	astuti	astuti	PROPN
ijtc-717	378	21	.	.	PUNCT
ijtc-717	379	1	(	(	PUNCT
ijtc-717	379	2	2023	2023	NUM
ijtc-717	379	3	)	)	PUNCT
ijtc-717	379	4	.	.	PUNCT
ijtc-717	380	1	reicommeindations	reicommeindation	NOUN
ijtc-717	380	2	for	for	ADP
ijtc-717	380	3	improving	improve	VERB
ijtc-717	380	4	mateirnal	mateirnal	ADJ
ijtc-717	380	5	heialth	heialth	NOUN
ijtc-717	380	6	seirviceis	seirviceis	PROPN
ijtc-717	380	7	in	in	ADP
ijtc-717	380	8	indoneisian	indoneisian	ADJ
ijtc-717	380	9	primary	primary	ADJ
ijtc-717	380	10	carei	carei	NOUN
ijtc-717	380	11	undeir	undeir	PROPN
ijtc-717	380	12	thei	thei	PROPN
ijtc-717	380	13	covid-19	covid-19	PROPN
ijtc-717	380	14	pandeimic	pandeimic	ADJ
ijtc-717	380	15	:	:	PUNCT
ijtc-717	380	16	reisults	reisult	NOUN
ijtc-717	380	17	of	of	ADP
ijtc-717	380	18	a	a	DET
ijtc-717	380	19	systeimatic	systeimatic	ADJ
ijtc-717	380	20	reivieiw	reivieiw	NOUN
ijtc-717	380	21	and	and	CCONJ
ijtc-717	380	22	appraisal	appraisal	NOUN
ijtc-717	380	23	of	of	ADP
ijtc-717	380	24	inteirnational	inteirnational	ADJ
ijtc-717	380	25	guideilineis	guideilineis	NOUN
ijtc-717	380	26	.	.	PUNCT
ijtc-717	381	1	seixual	seixual	ADJ
ijtc-717	381	2	and	and	CCONJ
ijtc-717	381	3	reiproducivei	reiproducivei	VERB
ijtc-717	381	4	heialtcarei	heialtcarei	ADJ
ijtc-717	381	5	journal	journal	PROPN
ijtc-717	381	6	.	.	PUNCT
ijtc-717	381	7	eilseivieir	eilseivieir	PROPN
ijtc-717	381	8	.	.	PROPN
ijtc-717	382	1	35	35	NUM
ijtc-717	382	2	.	.	NOUN
ijtc-717	382	3	9	9	NUM
ijtc-717	382	4	eirlina	eirlina	NOUN
ijtc-717	382	5	.	.	PUNCT
ijtc-717	382	6	,	,	PUNCT
ijtc-717	382	7	sakti	sakti	PROPN
ijtc-717	382	8	rambei	rambei	NOUN
ijtc-717	382	9	,	,	PUNCT
ijtc-717	382	10	omar	omar	PROPN
ijtc-717	382	11	.	.	PROPN
ijtc-717	382	12	,	,	PUNCT
ijtc-717	382	13	dan	dan	PROPN
ijtc-717	382	14	rusdianto	rusdianto	PROPN
ijtc-717	382	15	.	.	PUNCT
ijtc-717	383	1	(	(	PUNCT
ijtc-717	383	2	2015	2015	NUM
ijtc-717	383	3	)	)	PUNCT
ijtc-717	383	4	.	.	PUNCT
ijtc-717	384	1	akuntansi	akuntansi	PROPN
ijtc-717	384	2	keiuangan	keiuangan	VERB
ijtc-717	384	3	daeirah	daeirah	PROPN
ijtc-717	384	4	beirbasis	beirbasis	NOUN
ijtc-717	384	5	akrual	akrual	ADJ
ijtc-717	384	6	.	.	PUNCT
ijtc-717	385	1	saleimba	saleimba	ADJ
ijtc-717	385	2	eimpat	eimpat	PROPN
ijtc-717	385	3	.	.	PROPN
ijtc-717	385	4	geibreiiteir	geibreiiteir	PROPN
ijtc-717	385	5	,	,	PUNCT
ijtc-717	385	6	florian	florian	PROPN
ijtc-717	385	7	.	.	PUNCT
ijtc-717	386	1	(	(	PUNCT
ijtc-717	386	2	2016	2016	NUM
ijtc-717	386	3	)	)	PUNCT
ijtc-717	386	4	.	.	PUNCT
ijtc-717	387	1	“	"	PUNCT
ijtc-717	387	2	comparing	compare	VERB
ijtc-717	387	3	thei	thei	PROPN
ijtc-717	387	4	incomparablei	incomparablei	PROPN
ijtc-717	387	5	”	"	PUNCT
ijtc-717	387	6	:	:	PUNCT
ijtc-717	387	7	hospital	hospital	NOUN
ijtc-717	387	8	costing	costing	NOUN
ijtc-717	387	9	and	and	CCONJ
ijtc-717	387	10	thei	thei	PROPN
ijtc-717	387	11	art	art	NOUN
ijtc-717	387	12	of	of	ADP
ijtc-717	387	13	meidicinei	meidicinei	PROPN
ijtc-717	387	14	in	in	ADP
ijtc-717	387	15	post	post	ADJ
ijtc-717	387	16	-	-	ADJ
ijtc-717	387	17	war	war	ADJ
ijtc-717	387	18	britain	britain	PROPN
ijtc-717	387	19	.	.	PUNCT
ijtc-717	388	1	thei	thei	PROPN
ijtc-717	388	2	british	british	PROPN
ijtc-717	388	3	accounting	accounting	PROPN
ijtc-717	388	4	reivieiw	reivieiw	PROPN
ijtc-717	388	5	.	.	PUNCT
ijtc-717	389	1	eilseivieir	eilseivieir	PROPN
ijtc-717	389	2	.	.	PUNCT
ijtc-717	390	1	(	(	PUNCT
ijtc-717	390	2	48	48	NUM
ijtc-717	390	3	)	)	PUNCT
ijtc-717	390	4	1	1	NUM
ijtc-717	390	5	.	.	X
ijtc-717	390	6	gross	gross	ADJ
ijtc-717	390	7	,	,	PUNCT
ijtc-717	390	8	andreiw	andreiw	NOUN
ijtc-717	390	9	.	.	PROPN
ijtc-717	390	10	,	,	PUNCT
ijtc-717	390	11	hoeilsheir	hoeilsheir	PROPN
ijtc-717	390	12	,	,	PUNCT
ijtc-717	390	13	jamiei	jamiei	PROPN
ijtc-717	390	14	.	.	PUNCT
ijtc-717	390	15	,	,	PUNCT
ijtc-717	390	16	and	and	CCONJ
ijtc-717	390	17	reieid	reieid	PROPN
ijtc-717	390	18	,	,	PUNCT
ijtc-717	391	1	j	j	PROPN
ijtc-717	391	2	brad	brad	PROPN
ijtc-717	391	3	.	.	PUNCT
ijtc-717	392	1	(	(	PUNCT
ijtc-717	392	2	2020	2020	NUM
ijtc-717	392	3	)	)	PUNCT
ijtc-717	392	4	.	.	PUNCT
ijtc-717	393	1	thei	thei	PROPN
ijtc-717	393	2	neiw	neiw	PROPN
ijtc-717	393	3	nuts	nut	NOUN
ijtc-717	393	4	and	and	CCONJ
ijtc-717	393	5	bolts	bolt	NOUN
ijtc-717	393	6	of	of	ADP
ijtc-717	393	7	auditing	auditing	NOUN
ijtc-717	393	8	:	:	PUNCT
ijtc-717	393	9	teichnological	teichnological	ADJ
ijtc-717	393	10	innovation	innovation	NOUN
ijtc-717	393	11	in	in	ADP
ijtc-717	393	12	inveintorying	inveintorye	VERB
ijtc-717	393	13	inveintory	inveintory	ADJ
ijtc-717	393	14	.	.	PUNCT
ijtc-717	394	1	journal	journal	PROPN
ijtc-717	394	2	of	of	ADP
ijtc-717	394	3	accounting	accounting	NOUN
ijtc-717	394	4	eiducation	eiducation	NOUN
ijtc-717	394	5	.	.	PUNCT
ijtc-717	395	1	eilseivieir	eilseivieir	NOUN
ijtc-717	395	2	.	.	PUNCT
ijtc-717	396	1	(	(	PUNCT
ijtc-717	396	2	52	52	NUM
ijtc-717	396	3	)	)	PUNCT
ijtc-717	396	4	2	2	NUM
ijtc-717	396	5	.	.	PUNCT
ijtc-717	397	1	guo	guo	PROPN
ijtc-717	397	2	,	,	PUNCT
ijtc-717	397	3	kein	kein	PROPN
ijtc-717	397	4	h	h	PROPN
ijtc-717	397	5	and	and	CCONJ
ijtc-717	397	6	eischeinbreinneir	eischeinbreinneir	PROPN
ijtc-717	397	7	,	,	PUNCT
ijtc-717	397	8	breinda	breinda	PROPN
ijtc-717	397	9	l.	l.	PROPN
ijtc-717	397	10	(	(	PUNCT
ijtc-717	397	11	2017	2017	NUM
ijtc-717	397	12	)	)	PUNCT
ijtc-717	397	13	.	.	PUNCT
ijtc-717	398	1	cvs	cvs	PROPN
ijtc-717	398	2	pharmacy	pharmacy	PROPN
ijtc-717	398	3	:	:	PUNCT
ijtc-717	398	4	an	an	DET
ijtc-717	398	5	instructional	instructional	ADJ
ijtc-717	398	6	casei	casei	NOUN
ijtc-717	398	7	of	of	ADP
ijtc-717	398	8	inteirnal	inteirnal	ADJ
ijtc-717	398	9	controls	control	NOUN
ijtc-717	398	10	for	for	ADP
ijtc-717	398	11	reigulatory	reigulatory	NOUN
ijtc-717	398	12	compliancei	compliancei	NOUN
ijtc-717	398	13	and	and	CCONJ
ijtc-717	398	14	it	it	PRON
ijtc-717	398	15	risks	risk	VERB
ijtc-717	398	16	.	.	PUNCT
ijtc-717	399	1	journal	journal	NOUN
ijtc-717	399	2	of	of	ADP
ijtc-717	399	3	accounting	accounting	NOUN
ijtc-717	399	4	eiducation	eiducation	NOUN
ijtc-717	399	5	.	.	PUNCT
ijtc-717	400	1	eilseivieir	eilseivieir	NOUN
ijtc-717	400	2	.	.	PROPN
ijtc-717	401	1	2	2	X
ijtc-717	401	2	.	.	X
ijtc-717	401	3	jamaludin	jamaludin	PROPN
ijtc-717	401	4	,	,	PUNCT
ijtc-717	401	5	.	.	PUNCT
ijtc-717	402	1	haliah	haliah	PROPN
ijtc-717	402	2	,	,	PUNCT
ijtc-717	402	3	dan	dan	PROPN
ijtc-717	402	4	andi	andi	PROPN
ijtc-717	402	5	kusuma	kusuma	PROPN
ijtc-717	402	6	.	.	PUNCT
ijtc-717	403	1	(	(	PUNCT
ijtc-717	403	2	2022	2022	NUM
ijtc-717	403	3	)	)	PUNCT
ijtc-717	403	4	.	.	PUNCT
ijtc-717	404	1	eifeiktivitas	eifeiktivitas	PROPN
ijtc-717	404	2	dan	dan	PROPN
ijtc-717	404	3	eifisieinsi	eifisieinsi	PROPN
ijtc-717	404	4	impleimeintasi	impleimeintasi	PROPN
ijtc-717	404	5	balancei	balancei	PROPN
ijtc-717	404	6	scoreicard	scoreicard	PROPN
ijtc-717	404	7	pada	pada	PROPN
ijtc-717	404	8	rumah	rumah	PROPN
ijtc-717	404	9	sakit	sakit	PROPN
ijtc-717	404	10	umum	umum	PROPN
ijtc-717	404	11	daeirah	daeirah	PROPN
ijtc-717	404	12	(	(	PUNCT
ijtc-717	404	13	studi	studi	PROPN
ijtc-717	404	14	liteiratur	liteiratur	PROPN
ijtc-717	404	15	)	)	PUNCT
ijtc-717	404	16	.	.	PUNCT
ijtc-717	405	1	jakob	jakob	PROPN
ijtc-717	405	2	:	:	PUNCT
ijtc-717	405	3	jurnal	jurnal	PROPN
ijtc-717	405	4	peineilitian	peineilitian	PROPN
ijtc-717	405	5	akuntansi	akuntansi	PROPN
ijtc-717	405	6	seiktor	seiktor	PROPN
ijtc-717	405	7	publik	publik	PROPN
ijtc-717	405	8	.	.	PUNCT
ijtc-717	406	1	1(2	1(2	NUM
ijtc-717	406	2	)	)	PUNCT
ijtc-717	406	3	.	.	PUNCT
ijtc-717	407	1	2	2	NUM
ijtc-717	407	2	-	-	SYM
ijtc-717	407	3	3	3	NUM
ijtc-717	407	4	kieiso	kieiso	NOUN
ijtc-717	407	5	,	,	PUNCT
ijtc-717	407	6	donald	donald	PROPN
ijtc-717	407	7	ei	ei	PROPN
ijtc-717	407	8	.	.	PROPN
ijtc-717	407	9	,	,	PUNCT
ijtc-717	407	10	jeirry	jeirry	PROPN
ijtc-717	407	11	j.	j.	PROPN
ijtc-717	407	12	weiygandt	weiygandt	PROPN
ijtc-717	407	13	dan	dan	PROPN
ijtc-717	407	14	teirry	teirry	PROPN
ijtc-717	407	15	d.	d.	PROPN
ijtc-717	407	16	warfieild	warfieild	PROPN
ijtc-717	407	17	.	.	PUNCT
ijtc-717	408	1	(	(	PUNCT
ijtc-717	408	2	2007	2007	NUM
ijtc-717	408	3	)	)	PUNCT
ijtc-717	408	4	.	.	PUNCT
ijtc-717	409	1	inteirmeidiatei	inteirmeidiatei	NOUN
ijtc-717	409	2	accounting	accounting	NOUN
ijtc-717	409	3	.	.	PUNCT
ijtc-717	410	1	usa	usa	PROPN
ijtc-717	410	2	:	:	PUNCT
ijtc-717	410	3	john	john	PROPN
ijtc-717	410	4	wileiy	wileiy	PROPN
ijtc-717	410	5	and	and	CCONJ
ijtc-717	410	6	sons	son	NOUN
ijtc-717	410	7	,	,	PUNCT
ijtc-717	410	8	inc	inc	PROPN
ijtc-717	410	9	.	.	PROPN
ijtc-717	411	1	teirjeimahan	teirjeimahan	PROPN
ijtc-717	411	2	eimil	eimil	VERB
ijtc-717	411	3	salim	salim	NOUN
ijtc-717	411	4	.	.	PUNCT
ijtc-717	412	1	(	(	PUNCT
ijtc-717	412	2	2008	2008	NUM
ijtc-717	412	3	)	)	PUNCT
ijtc-717	412	4	.	.	PUNCT
ijtc-717	413	1	akuntansi	akuntansi	PROPN
ijtc-717	413	2	inteirmeidiatei	inteirmeidiatei	PROPN
ijtc-717	413	3	.	.	PUNCT
ijtc-717	414	1	eirlangga	eirlangga	PROPN
ijtc-717	414	2	.	.	PUNCT
ijtc-717	415	1	nair	nair	PROPN
ijtc-717	415	2	,	,	PUNCT
ijtc-717	415	3	dhanya	dhanya	NOUN
ijtc-717	415	4	.	.	PUNCT
ijtc-717	415	5	,	,	PUNCT
ijtc-717	415	6	greiein	greiein	ADV
ijtc-717	415	7	,	,	PUNCT
ijtc-717	415	8	jameis	jameis	PROPN
ijtc-717	415	9	a.	a.	NOUN
ijtc-717	415	10	,	,	PUNCT
ijtc-717	415	11	and	and	CCONJ
ijtc-717	415	12	marra	marra	PROPN
ijtc-717	415	13	,	,	PUNCT
ijtc-717	415	14	carlo	carlo	PROPN
ijtc-717	415	15	a.	a.	PROPN
ijtc-717	415	16	(	(	PUNCT
ijtc-717	415	17	2023	2023	NUM
ijtc-717	415	18	)	)	PUNCT
ijtc-717	415	19	.	.	PUNCT
ijtc-717	416	1	do	do	AUX
ijtc-717	416	2	eintry	eintry	NOUN
ijtc-717	416	3	yeiar	yeiar	PROPN
ijtc-717	416	4	pharmacy	pharmacy	NOUN
ijtc-717	416	5	studeints	studeint	NOUN
ijtc-717	416	6	havei	havei	VERB
ijtc-717	416	7	similar	similar	ADJ
ijtc-717	416	8	peirsonal	peirsonal	ADJ
ijtc-717	416	9	characteiristics	characteiristic	NOUN
ijtc-717	416	10	?	?	PUNCT
ijtc-717	417	1	comparing	compare	VERB
ijtc-717	417	2	peirsonalitieis	peirsonalitieis	NOUN
ijtc-717	417	3	,	,	PUNCT
ijtc-717	417	4	profeissional	profeissional	ADJ
ijtc-717	417	5	goals	goal	NOUN
ijtc-717	417	6	,	,	PUNCT
ijtc-717	417	7	and	and	CCONJ
ijtc-717	417	8	rolei	rolei	ADJ
ijtc-717	417	9	peirceiptions	peirceiption	NOUN
ijtc-717	417	10	.	.	PUNCT
ijtc-717	418	1	reiseiarch	reiseiarch	VERB
ijtc-717	418	2	in	in	ADP
ijtc-717	418	3	social	social	ADJ
ijtc-717	418	4	and	and	CCONJ
ijtc-717	418	5	administrativei	administrativei	ADJ
ijtc-717	418	6	pharmacy	pharmacy	NOUN
ijtc-717	418	7	journal	journal	NOUN
ijtc-717	418	8	.	.	PUNCT
ijtc-717	419	1	eilseivieir	eilseivieir	PROPN
ijtc-717	419	2	.	.	PUNCT
ijtc-717	420	1	(	(	PUNCT
ijtc-717	420	2	19	19	NUM
ijtc-717	420	3	)	)	SYM
ijtc-717	420	4	2	2	NUM
ijtc-717	420	5	nobeis	nobeis	NOUN
ijtc-717	420	6	,	,	PUNCT
ijtc-717	420	7	christopheir	christopheir	NOUN
ijtc-717	420	8	.	.	PROPN
ijtc-717	420	9	,	,	PUNCT
ijtc-717	420	10	and	and	CCONJ
ijtc-717	420	11	stadleir	stadleir	ADJ
ijtc-717	420	12	,	,	PUNCT
ijtc-717	420	13	christian	christian	PROPN
ijtc-717	420	14	.	.	PUNCT
ijtc-717	421	1	(	(	PUNCT
ijtc-717	421	2	2013	2013	NUM
ijtc-717	421	3	)	)	PUNCT
ijtc-717	421	4	.	.	PUNCT
ijtc-717	422	1	how	how	SCONJ
ijtc-717	422	2	arbitrary	arbitrary	ADJ
ijtc-717	422	3	arei	arei	VERB
ijtc-717	422	4	inteirnational	inteirnational	ADJ
ijtc-717	422	5	accounting	accounting	NOUN
ijtc-717	422	6	classifications	classification	NOUN
ijtc-717	422	7	?	?	PUNCT
ijtc-717	423	1	leissons	leisson	NOUN
ijtc-717	423	2	from	from	ADP
ijtc-717	423	3	ceinturieis	ceinturieis	NOUN
ijtc-717	423	4	of	of	ADP
ijtc-717	423	5	classifying	classify	VERB
ijtc-717	423	6	in	in	ADP
ijtc-717	423	7	many	many	ADJ
ijtc-717	423	8	disciplineis	disciplineis	NOUN
ijtc-717	423	9	,	,	PUNCT
ijtc-717	423	10	and	and	CCONJ
ijtc-717	423	11	eixpeirimeints	eixpeirimeint	NOUN
ijtc-717	423	12	with	with	ADP
ijtc-717	423	13	ifrs	ifrs	PROPN
ijtc-717	423	14	data	data	PROPN
ijtc-717	423	15	.	.	PUNCT
ijtc-717	424	1	accounting	accounting	NOUN
ijtc-717	424	2	,	,	PUNCT
ijtc-717	424	3	organizations	organization	NOUN
ijtc-717	424	4	,	,	PUNCT
ijtc-717	424	5	and	and	CCONJ
ijtc-717	424	6	socieity	socieity	NOUN
ijtc-717	424	7	journal	journal	NOUN
ijtc-717	424	8	.	.	PUNCT
ijtc-717	425	1	eilseivieir	eilseivieir	PROPN
ijtc-717	425	2	.	.	PUNCT
ijtc-717	426	1	(	(	PUNCT
ijtc-717	426	2	38	38	NUM
ijtc-717	426	3	)	)	PUNCT
ijtc-717	426	4	1	1	NUM
ijtc-717	426	5	.	.	PUNCT
ijtc-717	427	1	rizki	rizki	PROPN
ijtc-717	427	2	,	,	PUNCT
ijtc-717	427	3	fadila	fadila	NOUN
ijtc-717	427	4	.	.	PUNCT
ijtc-717	427	5	,	,	PUNCT
ijtc-717	427	6	noor	noor	PROPN
ijtc-717	427	7	,	,	PUNCT
ijtc-717	427	8	noor	noor	PROPN
ijtc-717	427	9	bahry	bahry	PROPN
ijtc-717	427	10	.	.	PUNCT
ijtc-717	427	11	,	,	PUNCT
ijtc-717	427	12	and	and	CCONJ
ijtc-717	427	13	adeillia	adeillia	PROPN
ijtc-717	427	14	.	.	PUNCT
ijtc-717	427	15	(	(	PUNCT
ijtc-717	427	16	2020	2020	NUM
ijtc-717	427	17	)	)	PUNCT
ijtc-717	427	18	.	.	PUNCT
ijtc-717	428	1	analysis	analysis	NOUN
ijtc-717	428	2	of	of	ADP
ijtc-717	428	3	standard	standard	ADJ
ijtc-717	428	4	opeirational	opeirational	ADJ
ijtc-717	428	5	proceidureis	proceidureis	NOUN
ijtc-717	428	6	impleimeintation	impleimeintation	NOUN
ijtc-717	428	7	on	on	ADP
ijtc-717	428	8	meidical	meidical	ADJ
ijtc-717	428	9	reicords	reicord	NOUN
ijtc-717	428	10	compleition	compleition	NOUN
ijtc-717	428	11	at	at	ADP
ijtc-717	428	12	steilla	steilla	PROPN
ijtc-717	428	13	maris	maris	PROPN
ijtc-717	428	14	hospital	hospital	PROPN
ijtc-717	428	15	in	in	ADP
ijtc-717	428	16	makassar	makassar	PROPN
ijtc-717	428	17	,	,	PUNCT
ijtc-717	428	18	indoneisia	indoneisia	PROPN
ijtc-717	428	19	.	.	PROPN
ijtc-717	429	1	einfeirmeiria	einfeirmeiria	PROPN
ijtc-717	429	2	clinica	clinica	PROPN
ijtc-717	429	3	journal	journal	PROPN
ijtc-717	429	4	.	.	PUNCT
ijtc-717	430	1	eilseivieir	eilseivieir	PROPN
ijtc-717	430	2	.	.	PROPN
ijtc-717	431	1	30(s2	30(s2	NUM
ijtc-717	431	2	)	)	PUNCT
ijtc-717	431	3	.	.	PUNCT
ijtc-717	432	1	2	2	NUM
ijtc-717	432	2	-	-	SYM
ijtc-717	432	3	3	3	NUM
ijtc-717	432	4	ratnasari	ratnasari	NOUN
ijtc-717	432	5	,	,	PUNCT
ijtc-717	432	6	leila	leila	PROPN
ijtc-717	432	7	tri	tri	PROPN
ijtc-717	432	8	.	.	PROPN
ijtc-717	432	9	,	,	PUNCT
ijtc-717	432	10	fitriasari	fitriasari	NOUN
ijtc-717	432	11	,	,	PUNCT
ijtc-717	432	12	riska	riska	ADJ
ijtc-717	432	13	.	.	PUNCT
ijtc-717	433	1	(	(	PUNCT
ijtc-717	433	2	2016	2016	NUM
ijtc-717	433	3	)	)	PUNCT
ijtc-717	433	4	.	.	PUNCT
ijtc-717	434	1	analisis	analisis	PROPN
ijtc-717	434	2	peirlakuan	peirlakuan	PROPN
ijtc-717	434	3	akuntansi	akuntansi	PROPN
ijtc-717	434	4	peirseidiaan	peirseidiaan	PROPN
ijtc-717	434	5	obatobatan	obatobatan	PROPN
ijtc-717	434	6	studi	studi	PROPN
ijtc-717	434	7	kasus	kasus	PROPN
ijtc-717	434	8	rumah	rumah	PROPN
ijtc-717	434	9	sakit	sakit	PROPN
ijtc-717	434	10	umum	umum	PROPN
ijtc-717	434	11	daeirah	daeirah	PROPN
ijtc-717	434	12	kabupatein	kabupatein	PROPN
ijtc-717	434	13	keidiri	keidiri	PROPN
ijtc-717	434	14	.	.	PUNCT
ijtc-717	435	1	journal	journal	PROPN
ijtc-717	435	2	ilmiah	ilmiah	PROPN
ijtc-717	435	3	mahasiswa	mahasiswa	PROPN
ijtc-717	435	4	feib	feib	PROPN
ijtc-717	435	5	univeirsitas	univeirsita	NOUN
ijtc-717	435	6	brawijaya	brawijaya	VERB
ijtc-717	435	7	.	.	PUNCT
ijtc-717	436	1	3(2	3(2	NUM
ijtc-717	436	2	)	)	PUNCT
ijtc-717	436	3	.	.	PUNCT
ijtc-717	437	1	13	13	NUM
ijtc-717	437	2	-	-	SYM
ijtc-717	437	3	18	18	NUM
ijtc-717	437	4	.	.	PUNCT
ijtc-717	437	5	rusdah	rusdah	PROPN
ijtc-717	437	6	.	.	PUNCT
ijtc-717	438	1	(	(	PUNCT
ijtc-717	438	2	2011	2011	NUM
ijtc-717	438	3	)	)	PUNCT
ijtc-717	438	4	.	.	PUNCT
ijtc-717	439	1	analisa	analisa	NOUN
ijtc-717	439	2	dan	dan	PROPN
ijtc-717	439	3	rancangan	rancangan	PROPN
ijtc-717	439	4	sisteim	sisteim	PROPN
ijtc-717	439	5	informasi	informasi	PROPN
ijtc-717	439	6	peirseidiaan	peirseidiaan	PROPN
ijtc-717	439	7	obat	obat	PROPN
ijtc-717	439	8	:	:	PUNCT
ijtc-717	439	9	studi	studi	PROPN
ijtc-717	439	10	kasus	kasus	PROPN
ijtc-717	439	11	puskeismas	puskeismas	PROPN
ijtc-717	439	12	keicamatan	keicamatan	PROPN
ijtc-717	439	13	keibon	keibon	PROPN
ijtc-717	439	14	jeiruk	jeiruk	PROPN
ijtc-717	439	15	.	.	PUNCT
ijtc-717	440	1	jurnal	jurnal	ADJ
ijtc-717	440	2	teileimatika	teileimatika	PROPN
ijtc-717	440	3	mkom	mkom	PROPN
ijtc-717	440	4	.	.	PUNCT
ijtc-717	441	1	3(2	3(2	NUM
ijtc-717	441	2	)	)	PUNCT
ijtc-717	441	3	.	.	PUNCT
ijtc-717	442	1	7	7	NUM
ijtc-717	442	2	-	-	SYM
ijtc-717	442	3	8	8	NUM
ijtc-717	442	4	.	.	PUNCT
ijtc-717	442	5	seitditjein	seitditjein	ADJ
ijtc-717	442	6	farmalkeis	farmalkeis	PROPN
ijtc-717	442	7	.	.	PUNCT
ijtc-717	443	1	(	(	PUNCT
ijtc-717	443	2	2021	2021	NUM
ijtc-717	443	3	,	,	PUNCT
ijtc-717	443	4	mareit	mareit	NOUN
ijtc-717	443	5	31	31	NUM
ijtc-717	443	6	)	)	PUNCT
ijtc-717	443	7	.	.	PUNCT
ijtc-717	444	1	keiputusan	keiputusan	PROPN
ijtc-717	444	2	meinteiri	meinteiri	PROPN
ijtc-717	444	3	keiseihatan	keiseihatan	PROPN
ijtc-717	444	4	reipublik	reipublik	PROPN
ijtc-717	444	5	indoneisia	indoneisia	PROPN
ijtc-717	444	6	nomor	nomor	PROPN
ijtc-717	444	7	1197	1197	NUM
ijtc-717	444	8	/	/	SYM
ijtc-717	444	9	meinkeis	meinkeis	PROPN
ijtc-717	444	10	/	/	SYM
ijtc-717	444	11	sk	sk	PROPN
ijtc-717	444	12	/	/	SYM
ijtc-717	444	13	x/2004	x/2004	PROPN
ijtc-717	444	14	teintang	teintang	PROPN
ijtc-717	444	15	rumah	rumah	PROPN
ijtc-717	444	16	sakit	sakit	PROPN
ijtc-717	444	17	.	.	PUNCT
ijtc-717	445	1	peir	peir	PROPN
ijtc-717	445	2	19	19	NUM
ijtc-717	446	1	oktobeir	oktobeir	PRON
ijtc-717	446	2	2004	2004	NUM
ijtc-717	447	1	https://farmalkeis.keimkeis.go.id/	https://farmalkeis.keimkeis.go.id/	PROPN
ijtc-717	447	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-717	447	3	application	application	NOUN
ijtc-717	447	4	of	of	ADP
ijtc-717	447	5	accounting	account	VERB
ijtc-717	447	6	for	for	ADP
ijtc-717	447	7	medicines	medicine	NOUN
ijtc-717	447	8	inventory	inventory	NOUN
ijtc-717	447	9	based	base	VERB
ijtc-717	447	10	on	on	ADP
ijtc-717	447	11	psap	psap	PROPN
ijtc-717	447	12	.	.	PUNCT
ijtc-717	448	1	05	05	NUM
ijtc-717	449	1	at	at	ADP
ijtc-717	449	2	regional	regional	ADJ
ijtc-717	449	3	public	public	ADJ
ijtc-717	449	4	hospital	hospital	NOUN
ijtc-717	449	5	nurdin	nurdin	VERB
ijtc-717	449	6	,	,	PUNCT
ijtc-717	449	7	haliah	haliah	PROPN
ijtc-717	449	8	,	,	PUNCT
ijtc-717	449	9	and	and	CCONJ
ijtc-717	449	10	nirwana	nirwana	PROPN
ijtc-717	449	11	282	282	NUM
ijtc-717	449	12	|	|	ADV
ijtc-717	449	13	ilomata	ilomata	PROPN
ijtc-717	449	14	international	international	ADJ
ijtc-717	449	15	journal	journal	NOUN
ijtc-717	449	16	of	of	ADP
ijtc-717	449	17	tax	tax	PROPN
ijtc-717	449	18	&	&	CCONJ
ijtc-717	449	19	accounting	accounting	PROPN
ijtc-717	449	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-717	449	21	skousein	skousein	NOUN
ijtc-717	449	22	,	,	PUNCT
ijtc-717	449	23	k.	k.	PROPN
ijtc-717	449	24	freid	freid	PROPN
ijtc-717	449	25	,	,	PUNCT
ijtc-717	449	26	eiarl	eiarl	PROPN
ijtc-717	449	27	k.	k.	PROPN
ijtc-717	449	28	sticei	sticei	PROPN
ijtc-717	449	29	dan	dan	PROPN
ijtc-717	449	30	jameis	jameis	PROPN
ijtc-717	449	31	d.	d.	PROPN
ijtc-717	449	32	sticei	sticei	PROPN
ijtc-717	449	33	.	.	PUNCT
ijtc-717	450	1	(	(	PUNCT
ijtc-717	450	2	2007	2007	NUM
ijtc-717	450	3	)	)	PUNCT
ijtc-717	450	4	.	.	PUNCT
ijtc-717	451	1	inteirmeidiatei	inteirmeidiatei	NOUN
ijtc-717	451	2	accounting	accounting	NOUN
ijtc-717	451	3	.	.	PUNCT
ijtc-717	452	1	australia	australia	PROPN
ijtc-717	452	2	:	:	PUNCT
ijtc-717	453	1	thomson	thomson	PROPN
ijtc-717	453	2	.	.	PUNCT
ijtc-717	454	1	teirjeimahan	teirjeimahan	PROPN
ijtc-717	454	2	ali	ali	PROPN
ijtc-717	454	3	akbar	akbar	PROPN
ijtc-717	454	4	.	.	PUNCT
ijtc-717	455	1	(	(	PUNCT
ijtc-717	455	2	2009	2009	NUM
ijtc-717	455	3	)	)	PUNCT
ijtc-717	455	4	.	.	PUNCT
ijtc-717	456	1	akuntansi	akuntansi	PROPN
ijtc-717	456	2	keiuangan	keiuangan	PROPN
ijtc-717	456	3	.	.	PUNCT
ijtc-717	457	1	saleimba	saleimba	PROPN
ijtc-717	457	2	eimpat	eimpat	PROPN
ijtc-717	457	3	.	.	PUNCT
ijtc-717	457	4	sugiyono	sugiyono	PROPN
ijtc-717	457	5	.	.	PUNCT
ijtc-717	458	1	(	(	PUNCT
ijtc-717	458	2	2018	2018	NUM
ijtc-717	458	3	)	)	PUNCT
ijtc-717	458	4	.	.	PUNCT
ijtc-717	459	1	meitodei	meitodei	PROPN
ijtc-717	459	2	peineilitian	peineilitian	ADJ
ijtc-717	459	3	peindidikan	peindidikan	PROPN
ijtc-717	459	4	peindeikatan	peindeikatan	PROPN
ijtc-717	459	5	kuantitatif	kuantitatif	PROPN
ijtc-717	459	6	,	,	PUNCT
ijtc-717	459	7	kualitatif	kualitatif	PROPN
ijtc-717	459	8	,	,	PUNCT
ijtc-717	459	9	dan	dan	PROPN
ijtc-717	459	10	r&d	r&d	PROPN
ijtc-717	459	11	.	.	PUNCT
ijtc-717	460	1	alfabeita	alfabeita	PROPN
ijtc-717	460	2	teipolt	teipolt	PROPN
ijtc-717	460	3	,	,	PUNCT
ijtc-717	460	4	francei	francei	NOUN
ijtc-717	460	5	.	.	PUNCT
ijtc-717	460	6	,	,	PUNCT
ijtc-717	460	7	schafeir	schafeir	ADJ
ijtc-717	460	8	,	,	PUNCT
ijtc-717	460	9	katheirinei	katheirinei	PROPN
ijtc-717	460	10	montag	montag	PROPN
ijtc-717	460	11	.	.	PUNCT
ijtc-717	460	12	,	,	PUNCT
ijtc-717	460	13	and	and	CCONJ
ijtc-717	460	14	budd	budd	PROPN
ijtc-717	460	15	,	,	PUNCT
ijtc-717	460	16	jeinnifeir	jeinnifeir	X
ijtc-717	460	17	(	(	PUNCT
ijtc-717	460	18	2021	2021	NUM
ijtc-717	460	19	)	)	PUNCT
ijtc-717	460	20	.	.	PUNCT
ijtc-717	461	1	standardization	standardization	NOUN
ijtc-717	461	2	of	of	ADP
ijtc-717	461	3	meidication	meidication	NOUN
ijtc-717	461	4	inveintory	inveintory	ADJ
ijtc-717	461	5	in	in	ADP
ijtc-717	461	6	an	an	DET
ijtc-717	461	7	urban	urban	ADJ
ijtc-717	461	8	family	family	NOUN
ijtc-717	461	9	meidicinei	meidicinei	PROPN
ijtc-717	461	10	clinic	clinic	PROPN
ijtc-717	461	11	.	.	PUNCT
ijtc-717	462	1	journal	journal	PROPN
ijtc-717	462	2	of	of	ADP
ijtc-717	462	3	ameirican	ameirican	PROPN
ijtc-717	462	4	pharmacists	pharmacist	NOUN
ijtc-717	462	5	association	association	PROPN
ijtc-717	462	6	.	.	PUNCT
ijtc-717	463	1	1	1	X
ijtc-717	463	2	.	.	X
ijtc-717	463	3	warrein	warrein	PROPN
ijtc-717	463	4	,	,	PUNCT
ijtc-717	463	5	carl	carl	PROPN
ijtc-717	463	6	s.	s.	PROPN
ijtc-717	463	7	,	,	PUNCT
ijtc-717	463	8	jameis	jameis	PROPN
ijtc-717	463	9	m.	m.	PROPN
ijtc-717	463	10	reieivei	reieivei	PROPN
ijtc-717	463	11	dan	dan	PROPN
ijtc-717	463	12	philip	philip	PROPN
ijtc-717	463	13	ei	ei	PROPN
ijtc-717	463	14	.	.	PROPN
ijtc-717	463	15	feiss	feiss	PROPN
ijtc-717	463	16	.	.	PUNCT
ijtc-717	464	1	(	(	PUNCT
ijtc-717	464	2	2005	2005	NUM
ijtc-717	464	3	)	)	PUNCT
ijtc-717	464	4	.	.	PUNCT
ijtc-717	465	1	accounting	accounting	NOUN
ijtc-717	465	2	principleis	principleis	PROPN
ijtc-717	465	3	.	.	PUNCT
ijtc-717	466	1	singaporei	singaporei	PROPN
ijtc-717	466	2	:	:	PUNCT
ijtc-717	466	3	south	south	PROPN
ijtc-717	466	4	weisteirn	weisteirn	PROPN
ijtc-717	466	5	.	.	PUNCT
ijtc-717	467	1	teirjeimahan	teirjeimahan	PROPN
ijtc-717	467	2	aria	aria	PROPN
ijtc-717	467	3	farahmita	farahmita	PROPN
ijtc-717	467	4	,	,	PUNCT
ijtc-717	467	5	amanugrahani	amanugrahani	VERB
ijtc-717	467	6	dan	dan	PROPN
ijtc-717	467	7	taufik	taufik	PROPN
ijtc-717	467	8	heindrawati	heindrawati	PROPN
ijtc-717	467	9	.	.	PUNCT
ijtc-717	468	1	2006	2006	NUM
ijtc-717	468	2	.	.	PUNCT
ijtc-717	469	1	peingantar	peingantar	PROPN
ijtc-717	469	2	akuntansi	akuntansi	PROPN
ijtc-717	469	3	.	.	PUNCT
ijtc-717	470	1	saleimba	saleimba	PROPN
ijtc-717	470	2	eimpat	eimpat	PROPN
ijtc-717	470	3	.	.	PUNCT
ijtc-717	471	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN