id	sid	tid	token	lemma	pos
ijtc-890	1	1	the	the	DET
ijtc-890	1	2	illomata	illomata	PROPN
ijtc-890	1	3	international	international	PROPN
ijtc-890	1	4	journal	journal	PROPN
ijtc-890	1	5	of	of	ADP
ijtc-890	1	6	management	management	NOUN
ijtc-890	1	7	ilomata	ilomata	PROPN
ijtc-890	1	8	international	international	ADJ
ijtc-890	1	9	journal	journal	NOUN
ijtc-890	1	10	of	of	ADP
ijtc-890	1	11	tax	tax	PROPN
ijtc-890	1	12	&	&	CCONJ
ijtc-890	1	13	accounting	account	VERB
ijtc-890	1	14	p	p	PROPN
ijtc-890	1	15	-	-	PUNCT
ijtc-890	1	16	issn	issn	NOUN
ijtc-890	1	17	:	:	PUNCT
ijtc-890	1	18	2714	2714	NUM
ijtc-890	1	19	-	-	SYM
ijtc-890	1	20	9838	9838	NUM
ijtc-890	1	21	;	;	PUNCT
ijtc-890	1	22	e	e	X
ijtc-890	1	23	-	-	PUNCT
ijtc-890	1	24	issn	issn	NOUN
ijtc-890	1	25	:	:	PUNCT
ijtc-890	1	26	2714	2714	NUM
ijtc-890	1	27	-	-	SYM
ijtc-890	1	28	9846	9846	NUM
ijtc-890	1	29	volume	volume	NOUN
ijtc-890	1	30	4	4	NUM
ijtc-890	1	31	,	,	PUNCT
ijtc-890	1	32	issue	issue	NOUN
ijtc-890	1	33	,	,	PUNCT
ijtc-890	1	34	4	4	NUM
ijtc-890	1	35	october	october	NOUN
ijtc-890	1	36	2023	2023	NUM
ijtc-890	1	37	page	page	NOUN
ijtc-890	1	38	no	no	NOUN
ijtc-890	1	39	.	.	NOUN
ijtc-890	1	40	832	832	NUM
ijtc-890	1	41	-	-	SYM
ijtc-890	1	42	845	845	NUM
ijtc-890	1	43	832	832	NUM
ijtc-890	1	44	|	|	ADV
ijtc-890	1	45	ilomata	ilomata	PROPN
ijtc-890	1	46	international	international	ADJ
ijtc-890	1	47	journal	journal	NOUN
ijtc-890	1	48	of	of	ADP
ijtc-890	1	49	tax	tax	PROPN
ijtc-890	1	50	&	&	CCONJ
ijtc-890	1	51	accounting	accounting	PROPN
ijtc-890	1	52	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	1	53	the	the	DET
ijtc-890	1	54	effect	effect	NOUN
ijtc-890	1	55	of	of	ADP
ijtc-890	1	56	management	management	NOUN
ijtc-890	1	57	knowledge	knowledge	NOUN
ijtc-890	1	58	influences	influence	VERB
ijtc-890	1	59	the	the	DET
ijtc-890	1	60	preparation	preparation	NOUN
ijtc-890	1	61	of	of	ADP
ijtc-890	1	62	msmes	msme	NOUN
ijtc-890	1	63	financial	financial	ADJ
ijtc-890	1	64	statements	statement	NOUN
ijtc-890	1	65	hikmahwati1	hikmahwati1	NOUN
ijtc-890	1	66	,	,	PUNCT
ijtc-890	1	67	rusman	rusman	NOUN
ijtc-890	1	68	irwansyah2	irwansyah2	PROPN
ijtc-890	1	69	12politeknik	12politeknik	X
ijtc-890	2	1	negeri	negeri	PROPN
ijtc-890	2	2	banjarmasin	banjarmasin	PROPN
ijtc-890	2	3	,	,	PUNCT
ijtc-890	2	4	indonesia	indonesia	PROPN
ijtc-890	2	5	correspondent	correspondent	NOUN
ijtc-890	2	6	:	:	PUNCT
ijtc-890	2	7	hikmahwati@poliban.ac.id1	hikmahwati@poliban.ac.id1	PROPN
ijtc-890	2	8	received	receive	VERB
ijtc-890	2	9	:	:	PUNCT
ijtc-890	2	10	august	august	PROPN
ijtc-890	2	11	6	6	NUM
ijtc-890	2	12	,	,	PUNCT
ijtc-890	2	13	2023	2023	NUM
ijtc-890	2	14	accepted	accept	VERB
ijtc-890	2	15	:	:	PUNCT
ijtc-890	2	16	october	october	PROPN
ijtc-890	2	17	20	20	NUM
ijtc-890	2	18	,	,	PUNCT
ijtc-890	2	19	2023	2023	NUM
ijtc-890	2	20	published	publish	VERB
ijtc-890	2	21	:	:	PUNCT
ijtc-890	2	22	october	october	PROPN
ijtc-890	2	23	31	31	NUM
ijtc-890	2	24	,	,	PUNCT
ijtc-890	2	25	2023	2023	NUM
ijtc-890	2	26	citation	citation	NOUN
ijtc-890	2	27	:	:	PUNCT
ijtc-890	3	1	hikmahwati	hikmahwati	PROPN
ijtc-890	3	2	.	.	PUNCT
ijtc-890	3	3	,	,	PUNCT
ijtc-890	3	4	irwansyah	irwansyah	NOUN
ijtc-890	3	5	,	,	PUNCT
ijtc-890	3	6	r.	r.	PROPN
ijtc-890	3	7	(	(	PUNCT
ijtc-890	3	8	2023	2023	NUM
ijtc-890	3	9	)	)	PUNCT
ijtc-890	3	10	.	.	PUNCT
ijtc-890	4	1	the	the	DET
ijtc-890	4	2	effect	effect	NOUN
ijtc-890	4	3	of	of	ADP
ijtc-890	4	4	management	management	NOUN
ijtc-890	4	5	knowledge	knowledge	NOUN
ijtc-890	4	6	influences	influence	VERB
ijtc-890	4	7	the	the	DET
ijtc-890	4	8	preparation	preparation	NOUN
ijtc-890	4	9	of	of	ADP
ijtc-890	4	10	msmes	msme	NOUN
ijtc-890	4	11	financial	financial	ADJ
ijtc-890	4	12	statements	statement	NOUN
ijtc-890	4	13	.	.	PUNCT
ijtc-890	5	1	ilomata	ilomata	PROPN
ijtc-890	5	2	international	international	ADJ
ijtc-890	5	3	journal	journal	NOUN
ijtc-890	5	4	of	of	ADP
ijtc-890	5	5	tax	tax	NOUN
ijtc-890	5	6	and	and	CCONJ
ijtc-890	5	7	accounting	accounting	NOUN
ijtc-890	5	8	,	,	PUNCT
ijtc-890	5	9	4(4	4(4	NUM
ijtc-890	5	10	)	)	PUNCT
ijtc-890	5	11	,	,	PUNCT
ijtc-890	5	12	832	832	NUM
ijtc-890	5	13	-	-	SYM
ijtc-890	5	14	845	845	NUM
ijtc-890	5	15	.	.	PUNCT
ijtc-890	6	1	https://doi.org/10.52728/ijtc.v2i3.238	https://doi.org/10.52728/ijtc.v2i3.238	PROPN
ijtc-890	6	2	abstract	abstract	ADJ
ijtc-890	6	3	:	:	PUNCT
ijtc-890	6	4	the	the	DET
ijtc-890	6	5	rapid	rapid	ADJ
ijtc-890	6	6	development	development	NOUN
ijtc-890	6	7	of	of	ADP
ijtc-890	6	8	the	the	DET
ijtc-890	6	9	msme	msme	NOUN
ijtc-890	6	10	sector	sector	NOUN
ijtc-890	6	11	shows	show	VERB
ijtc-890	6	12	that	that	SCONJ
ijtc-890	6	13	there	there	PRON
ijtc-890	6	14	is	be	VERB
ijtc-890	6	15	great	great	ADJ
ijtc-890	6	16	potential	potential	NOUN
ijtc-890	6	17	if	if	SCONJ
ijtc-890	6	18	this	this	PRON
ijtc-890	6	19	can	can	AUX
ijtc-890	6	20	be	be	AUX
ijtc-890	6	21	managed	manage	VERB
ijtc-890	6	22	and	and	CCONJ
ijtc-890	6	23	developed	develop	VERB
ijtc-890	6	24	well	well	ADV
ijtc-890	6	25	which	which	PRON
ijtc-890	6	26	will	will	AUX
ijtc-890	6	27	certainly	certainly	ADV
ijtc-890	6	28	be	be	AUX
ijtc-890	6	29	able	able	ADJ
ijtc-890	6	30	to	to	PART
ijtc-890	6	31	create	create	VERB
ijtc-890	6	32	strong	strong	ADJ
ijtc-890	6	33	micro	micro	NOUN
ijtc-890	6	34	,	,	PUNCT
ijtc-890	6	35	small	small	ADJ
ijtc-890	6	36	and	and	CCONJ
ijtc-890	6	37	medium	medium	ADJ
ijtc-890	6	38	enterprises	enterprise	NOUN
ijtc-890	6	39	.	.	PUNCT
ijtc-890	7	1	the	the	DET
ijtc-890	7	2	main	main	ADJ
ijtc-890	7	3	problem	problem	NOUN
ijtc-890	7	4	in	in	ADP
ijtc-890	7	5	developing	develop	VERB
ijtc-890	7	6	msmes	msme	NOUN
ijtc-890	7	7	is	be	AUX
ijtc-890	7	8	related	relate	VERB
ijtc-890	7	9	to	to	ADP
ijtc-890	7	10	presenting	present	VERB
ijtc-890	7	11	financial	financial	ADJ
ijtc-890	7	12	reports	report	NOUN
ijtc-890	7	13	.	.	PUNCT
ijtc-890	8	1	the	the	DET
ijtc-890	8	2	inability	inability	NOUN
ijtc-890	8	3	to	to	PART
ijtc-890	8	4	present	present	VERB
ijtc-890	8	5	quality	quality	NOUN
ijtc-890	8	6	financial	financial	ADJ
ijtc-890	8	7	reports	report	NOUN
ijtc-890	8	8	is	be	AUX
ijtc-890	8	9	one	one	NUM
ijtc-890	8	10	of	of	ADP
ijtc-890	8	11	the	the	DET
ijtc-890	8	12	weaknesses	weakness	NOUN
ijtc-890	8	13	of	of	ADP
ijtc-890	8	14	management	management	NOUN
ijtc-890	8	15	.	.	PUNCT
ijtc-890	9	1	this	this	DET
ijtc-890	9	2	condition	condition	NOUN
ijtc-890	9	3	also	also	ADV
ijtc-890	9	4	occurs	occur	VERB
ijtc-890	9	5	among	among	ADP
ijtc-890	9	6	msme	msme	NOUN
ijtc-890	9	7	business	business	NOUN
ijtc-890	9	8	actors	actor	NOUN
ijtc-890	9	9	in	in	ADP
ijtc-890	9	10	banjarmasin	banjarmasin	NOUN
ijtc-890	9	11	.	.	PUNCT
ijtc-890	10	1	this	this	PRON
ijtc-890	10	2	has	have	VERB
ijtc-890	10	3	an	an	DET
ijtc-890	10	4	impact	impact	NOUN
ijtc-890	10	5	on	on	ADP
ijtc-890	10	6	the	the	DET
ijtc-890	10	7	difficulty	difficulty	NOUN
ijtc-890	10	8	of	of	ADP
ijtc-890	10	9	msme	msme	NOUN
ijtc-890	10	10	actors	actor	NOUN
ijtc-890	10	11	in	in	ADP
ijtc-890	10	12	evaluating	evaluate	VERB
ijtc-890	10	13	their	their	PRON
ijtc-890	10	14	operational	operational	ADJ
ijtc-890	10	15	performance	performance	NOUN
ijtc-890	10	16	.	.	PUNCT
ijtc-890	11	1	there	there	PRON
ijtc-890	11	2	is	be	VERB
ijtc-890	11	3	still	still	ADV
ijtc-890	11	4	not	not	PART
ijtc-890	11	5	much	much	ADJ
ijtc-890	11	6	research	research	NOUN
ijtc-890	11	7	related	relate	VERB
ijtc-890	11	8	to	to	ADP
ijtc-890	11	9	management	management	NOUN
ijtc-890	11	10	knowledge	knowledge	NOUN
ijtc-890	11	11	in	in	ADP
ijtc-890	11	12	preparing	prepare	VERB
ijtc-890	11	13	financial	financial	ADJ
ijtc-890	11	14	reports	report	NOUN
ijtc-890	11	15	for	for	ADP
ijtc-890	11	16	msme	msme	NOUN
ijtc-890	11	17	players	player	NOUN
ijtc-890	11	18	.	.	PUNCT
ijtc-890	12	1	so	so	ADV
ijtc-890	12	2	the	the	DET
ijtc-890	12	3	aim	aim	NOUN
ijtc-890	12	4	of	of	ADP
ijtc-890	12	5	this	this	DET
ijtc-890	12	6	research	research	NOUN
ijtc-890	12	7	is	be	AUX
ijtc-890	12	8	to	to	PART
ijtc-890	12	9	analyze	analyze	VERB
ijtc-890	12	10	how	how	SCONJ
ijtc-890	12	11	management	management	NOUN
ijtc-890	12	12	knowledge	knowledge	NOUN
ijtc-890	12	13	influences	influence	VERB
ijtc-890	12	14	the	the	DET
ijtc-890	12	15	preparation	preparation	NOUN
ijtc-890	12	16	of	of	ADP
ijtc-890	12	17	msme	msme	PROPN
ijtc-890	12	18	financial	financial	ADJ
ijtc-890	12	19	reports	report	NOUN
ijtc-890	12	20	in	in	ADP
ijtc-890	12	21	banjarmasin	banjarmasin	NOUN
ijtc-890	12	22	city	city	PROPN
ijtc-890	12	23	.	.	PUNCT
ijtc-890	13	1	the	the	DET
ijtc-890	13	2	population	population	NOUN
ijtc-890	13	3	of	of	ADP
ijtc-890	13	4	this	this	DET
ijtc-890	13	5	research	research	NOUN
ijtc-890	13	6	is	be	AUX
ijtc-890	13	7	msmes	msme	NOUN
ijtc-890	13	8	registered	register	VERB
ijtc-890	13	9	with	with	ADP
ijtc-890	13	10	the	the	DET
ijtc-890	13	11	banjarmasin	banjarmasin	NOUN
ijtc-890	13	12	city	city	PROPN
ijtc-890	13	13	cooperative	cooperative	ADJ
ijtc-890	13	14	and	and	CCONJ
ijtc-890	13	15	industrial	industrial	ADJ
ijtc-890	13	16	service	service	NOUN
ijtc-890	13	17	.	.	PUNCT
ijtc-890	14	1	takes	take	VERB
ijtc-890	14	2	the	the	DET
ijtc-890	14	3	form	form	NOUN
ijtc-890	14	4	of	of	ADP
ijtc-890	14	5	a	a	DET
ijtc-890	14	6	descriptive	descriptive	ADJ
ijtc-890	14	7	quantitative	quantitative	ADJ
ijtc-890	14	8	approach	approach	NOUN
ijtc-890	14	9	.	.	PUNCT
ijtc-890	15	1	the	the	DET
ijtc-890	15	2	method	method	NOUN
ijtc-890	15	3	used	use	VERB
ijtc-890	15	4	is	be	AUX
ijtc-890	15	5	linear	linear	ADJ
ijtc-890	15	6	regression	regression	NOUN
ijtc-890	15	7	,	,	PUNCT
ijtc-890	15	8	namely	namely	ADV
ijtc-890	15	9	testing	test	VERB
ijtc-890	15	10	the	the	DET
ijtc-890	15	11	goodness	goodness	NOUN
ijtc-890	15	12	and	and	CCONJ
ijtc-890	15	13	fit	fit	ADJ
ijtc-890	15	14	model	model	NOUN
ijtc-890	15	15	,	,	PUNCT
ijtc-890	15	16	the	the	DET
ijtc-890	15	17	feasibility	feasibility	NOUN
ijtc-890	15	18	of	of	ADP
ijtc-890	15	19	this	this	DET
ijtc-890	15	20	model	model	NOUN
ijtc-890	15	21	can	can	AUX
ijtc-890	15	22	be	be	AUX
ijtc-890	15	23	seen	see	VERB
ijtc-890	15	24	in	in	ADP
ijtc-890	15	25	the	the	DET
ijtc-890	15	26	determination	determination	NOUN
ijtc-890	15	27	test	test	NOUN
ijtc-890	15	28	(	(	PUNCT
ijtc-890	15	29	r	r	NOUN
ijtc-890	15	30	-	-	ADJ
ijtc-890	15	31	square	square	NOUN
ijtc-890	15	32	)	)	PUNCT
ijtc-890	15	33	and	and	CCONJ
ijtc-890	15	34	f	f	PROPN
ijtc-890	15	35	test	test	NOUN
ijtc-890	15	36	.	.	PUNCT
ijtc-890	16	1	the	the	DET
ijtc-890	16	2	results	result	NOUN
ijtc-890	16	3	of	of	ADP
ijtc-890	16	4	the	the	DET
ijtc-890	16	5	hypothesis	hypothesis	NOUN
ijtc-890	16	6	test	test	NOUN
ijtc-890	16	7	state	state	NOUN
ijtc-890	16	8	that	that	SCONJ
ijtc-890	16	9	management	management	NOUN
ijtc-890	16	10	knowledge	knowledge	NOUN
ijtc-890	16	11	influences	influence	VERB
ijtc-890	16	12	the	the	DET
ijtc-890	16	13	preparation	preparation	NOUN
ijtc-890	16	14	of	of	ADP
ijtc-890	16	15	msme	msme	PROPN
ijtc-890	16	16	financial	financial	ADJ
ijtc-890	16	17	reports	report	NOUN
ijtc-890	16	18	in	in	ADP
ijtc-890	16	19	banjarmasin	banjarmasin	NOUN
ijtc-890	16	20	city	city	NOUN
ijtc-890	16	21	with	with	ADP
ijtc-890	16	22	a	a	DET
ijtc-890	16	23	significance	significance	NOUN
ijtc-890	16	24	value	value	NOUN
ijtc-890	16	25	(	(	PUNCT
ijtc-890	16	26	sig	sig	NOUN
ijtc-890	16	27	)	)	PUNCT
ijtc-890	16	28	is	be	AUX
ijtc-890	16	29	0.000	0.000	NUM
ijtc-890	16	30	.	.	PUNCT
ijtc-890	17	1	the	the	DET
ijtc-890	17	2	influence	influence	NOUN
ijtc-890	17	3	of	of	ADP
ijtc-890	17	4	management	management	NOUN
ijtc-890	17	5	knowledge	knowledge	NOUN
ijtc-890	17	6	on	on	ADP
ijtc-890	17	7	the	the	DET
ijtc-890	17	8	preparation	preparation	NOUN
ijtc-890	17	9	of	of	ADP
ijtc-890	17	10	financial	financial	ADJ
ijtc-890	17	11	reports	report	NOUN
ijtc-890	17	12	is	be	AUX
ijtc-890	17	13	45.7	45.7	NUM
ijtc-890	17	14	%	%	NOUN
ijtc-890	17	15	.	.	PUNCT
ijtc-890	18	1	keywords	keyword	NOUN
ijtc-890	18	2	:	:	PUNCT
ijtc-890	18	3	knowledge	knowledge	NOUN
ijtc-890	18	4	management	management	NOUN
ijtc-890	18	5	,	,	PUNCT
ijtc-890	18	6	preparation	preparation	NOUN
ijtc-890	18	7	of	of	ADP
ijtc-890	18	8	financial	financial	ADJ
ijtc-890	18	9	statements	statement	NOUN
ijtc-890	18	10	,	,	PUNCT
ijtc-890	18	11	msmes	msme	NOUN
ijtc-890	18	12	.	.	PUNCT
ijtc-890	19	1	this	this	PRON
ijtc-890	19	2	is	be	AUX
ijtc-890	19	3	an	an	DET
ijtc-890	19	4	open	open	ADJ
ijtc-890	19	5	access	access	NOUN
ijtc-890	19	6	article	article	NOUN
ijtc-890	19	7	under	under	ADP
ijtc-890	19	8	the	the	DET
ijtc-890	19	9	cc	cc	NOUN
ijtc-890	19	10	-	-	PUNCT
ijtc-890	19	11	by	by	ADP
ijtc-890	19	12	4.0	4.0	NUM
ijtc-890	19	13	license	license	NOUN
ijtc-890	19	14	.	.	PUNCT
ijtc-890	20	1	introduction	introduction	NOUN
ijtc-890	20	2	micro	micro	PROPN
ijtc-890	20	3	,	,	PUNCT
ijtc-890	20	4	small	small	ADJ
ijtc-890	20	5	,	,	PUNCT
ijtc-890	20	6	and	and	CCONJ
ijtc-890	20	7	medium	medium	ADJ
ijtc-890	20	8	enterprises	enterprise	NOUN
ijtc-890	20	9	(	(	PUNCT
ijtc-890	20	10	msmes	msme	NOUN
ijtc-890	20	11	)	)	PUNCT
ijtc-890	20	12	are	be	AUX
ijtc-890	20	13	one	one	NUM
ijtc-890	20	14	of	of	ADP
ijtc-890	20	15	the	the	DET
ijtc-890	20	16	sectors	sector	NOUN
ijtc-890	20	17	that	that	PRON
ijtc-890	20	18	are	be	AUX
ijtc-890	20	19	important	important	ADJ
ijtc-890	20	20	to	to	ADP
ijtc-890	20	21	the	the	DET
ijtc-890	20	22	economic	economic	ADJ
ijtc-890	20	23	recovery	recovery	NOUN
ijtc-890	20	24	process	process	NOUN
ijtc-890	20	25	.	.	PUNCT
ijtc-890	21	1	msmes	msme	NOUN
ijtc-890	21	2	have	have	VERB
ijtc-890	21	3	specific	specific	ADJ
ijtc-890	21	4	features	feature	NOUN
ijtc-890	21	5	that	that	PRON
ijtc-890	21	6	can	can	AUX
ijtc-890	21	7	be	be	AUX
ijtc-890	21	8	considered	consider	VERB
ijtc-890	21	9	unique	unique	ADJ
ijtc-890	21	10	,	,	PUNCT
ijtc-890	21	11	as	as	SCONJ
ijtc-890	21	12	their	their	PRON
ijtc-890	21	13	numbers	number	NOUN
ijtc-890	21	14	dominate	dominate	VERB
ijtc-890	21	15	the	the	DET
ijtc-890	21	16	structure	structure	NOUN
ijtc-890	21	17	of	of	ADP
ijtc-890	21	18	indonesia	indonesia	PROPN
ijtc-890	21	19	's	's	PART
ijtc-890	21	20	economy	economy	NOUN
ijtc-890	21	21	and	and	CCONJ
ijtc-890	21	22	continue	continue	VERB
ijtc-890	21	23	to	to	PART
ijtc-890	21	24	increase	increase	VERB
ijtc-890	21	25	each	each	DET
ijtc-890	21	26	year	year	NOUN
ijtc-890	21	27	.	.	PUNCT
ijtc-890	22	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-890	22	2	mailto:hikmahwati@poliban.ac.id	mailto:hikmahwati@poliban.ac.id	NOUN
ijtc-890	22	3	https://doi.org/10.52728/ijtc.v2i3.238	https://doi.org/10.52728/ijtc.v2i3.238	ADV
ijtc-890	22	4	the	the	DET
ijtc-890	22	5	effect	effect	NOUN
ijtc-890	22	6	of	of	ADP
ijtc-890	22	7	management	management	NOUN
ijtc-890	22	8	knowledge	knowledge	NOUN
ijtc-890	22	9	influences	influence	VERB
ijtc-890	22	10	the	the	DET
ijtc-890	22	11	preparation	preparation	NOUN
ijtc-890	22	12	of	of	ADP
ijtc-890	22	13	msmes	msme	NOUN
ijtc-890	22	14	financial	financial	ADJ
ijtc-890	22	15	statements	statement	NOUN
ijtc-890	22	16	hikmahwati	hikmahwati	PROPN
ijtc-890	22	17	and	and	CCONJ
ijtc-890	22	18	irwansyah	irwansyah	PROPN
ijtc-890	22	19	833	833	NUM
ijtc-890	22	20	|	|	ADV
ijtc-890	22	21	ilomata	ilomata	PROPN
ijtc-890	22	22	international	international	ADJ
ijtc-890	22	23	journal	journal	NOUN
ijtc-890	22	24	of	of	ADP
ijtc-890	22	25	tax	tax	PROPN
ijtc-890	22	26	&	&	CCONJ
ijtc-890	22	27	accounting	accounting	PROPN
ijtc-890	22	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	22	29	msmes	msme	NOUN
ijtc-890	22	30	make	make	VERB
ijtc-890	22	31	a	a	DET
ijtc-890	22	32	substantial	substantial	ADJ
ijtc-890	22	33	contribution	contribution	NOUN
ijtc-890	22	34	,	,	PUNCT
ijtc-890	22	35	accounting	account	VERB
ijtc-890	22	36	for	for	ADP
ijtc-890	22	37	around	around	ADP
ijtc-890	22	38	61	61	NUM
ijtc-890	22	39	%	%	NOUN
ijtc-890	22	40	of	of	ADP
ijtc-890	22	41	the	the	DET
ijtc-890	22	42	national	national	ADJ
ijtc-890	22	43	gross	gross	ADJ
ijtc-890	22	44	domestic	domestic	ADJ
ijtc-890	22	45	product	product	NOUN
ijtc-890	22	46	(	(	PUNCT
ijtc-890	22	47	gdp	gdp	NOUN
ijtc-890	22	48	)	)	PUNCT
ijtc-890	22	49	and	and	CCONJ
ijtc-890	22	50	employing	employ	VERB
ijtc-890	22	51	97	97	NUM
ijtc-890	22	52	%	%	NOUN
ijtc-890	22	53	of	of	ADP
ijtc-890	22	54	the	the	DET
ijtc-890	22	55	total	total	ADJ
ijtc-890	22	56	workforce	workforce	NOUN
ijtc-890	22	57	(	(	PUNCT
ijtc-890	22	58	www.ekon.go.id	www.ekon.go.id	PROPN
ijtc-890	22	59	)	)	PUNCT
ijtc-890	22	60	.	.	PUNCT
ijtc-890	23	1	the	the	DET
ijtc-890	23	2	rapid	rapid	ADJ
ijtc-890	23	3	development	development	NOUN
ijtc-890	23	4	of	of	ADP
ijtc-890	23	5	the	the	DET
ijtc-890	23	6	msme	msme	NOUN
ijtc-890	23	7	sector	sector	NOUN
ijtc-890	23	8	demonstrates	demonstrate	VERB
ijtc-890	23	9	the	the	DET
ijtc-890	23	10	immense	immense	ADJ
ijtc-890	23	11	potential	potential	NOUN
ijtc-890	23	12	that	that	PRON
ijtc-890	23	13	can	can	AUX
ijtc-890	23	14	be	be	AUX
ijtc-890	23	15	harnessed	harness	VERB
ijtc-890	23	16	and	and	CCONJ
ijtc-890	23	17	developed	develop	VERB
ijtc-890	23	18	effectively	effectively	ADV
ijtc-890	23	19	to	to	PART
ijtc-890	23	20	make	make	VERB
ijtc-890	23	21	up	up	ADP
ijtc-890	23	22	resilient	resilient	ADJ
ijtc-890	23	23	micro	micro	NOUN
ijtc-890	23	24	,	,	PUNCT
ijtc-890	23	25	small	small	ADJ
ijtc-890	23	26	,	,	PUNCT
ijtc-890	23	27	and	and	CCONJ
ijtc-890	23	28	medium	medium	ADJ
ijtc-890	23	29	enterprises	enterprise	NOUN
ijtc-890	23	30	.	.	PUNCT
ijtc-890	24	1	however	however	ADV
ijtc-890	24	2	,	,	PUNCT
ijtc-890	24	3	on	on	ADP
ijtc-890	24	4	the	the	DET
ijtc-890	24	5	other	other	ADJ
ijtc-890	24	6	side	side	NOUN
ijtc-890	24	7	hand	hand	NOUN
ijtc-890	24	8	,	,	PUNCT
ijtc-890	24	9	msmes	msme	NOUN
ijtc-890	24	10	still	still	ADV
ijtc-890	24	11	face	face	VERB
ijtc-890	24	12	challenges	challenge	NOUN
ijtc-890	24	13	,	,	PUNCT
ijtc-890	24	14	particularly	particularly	ADV
ijtc-890	24	15	in	in	ADP
ijtc-890	24	16	administrative	administrative	ADJ
ijtc-890	24	17	processes	process	NOUN
ijtc-890	24	18	.	.	PUNCT
ijtc-890	25	1	the	the	DET
ijtc-890	25	2	primary	primary	ADJ
ijtc-890	25	3	issue	issue	NOUN
ijtc-890	25	4	in	in	ADP
ijtc-890	25	5	the	the	DET
ijtc-890	25	6	development	development	NOUN
ijtc-890	25	7	of	of	ADP
ijtc-890	25	8	msmes	msme	NOUN
ijtc-890	25	9	is	be	AUX
ijtc-890	25	10	related	relate	VERB
ijtc-890	25	11	to	to	ADP
ijtc-890	25	12	financial	financial	ADJ
ijtc-890	25	13	management	management	NOUN
ijtc-890	25	14	within	within	ADP
ijtc-890	25	15	their	their	PRON
ijtc-890	25	16	businesses	business	NOUN
ijtc-890	25	17	.	.	PUNCT
ijtc-890	26	1	presenting	present	VERB
ijtc-890	26	2	financial	financial	ADJ
ijtc-890	26	3	statements	statement	NOUN
ijtc-890	26	4	becomes	become	VERB
ijtc-890	26	5	a	a	DET
ijtc-890	26	6	distinct	distinct	ADJ
ijtc-890	26	7	challenge	challenge	NOUN
ijtc-890	26	8	for	for	ADP
ijtc-890	26	9	msmes	msme	NOUN
ijtc-890	26	10	(	(	PUNCT
ijtc-890	26	11	baihaqi	baihaqi	ADJ
ijtc-890	26	12	,	,	PUNCT
ijtc-890	26	13	2016	2016	NUM
ijtc-890	26	14	)	)	PUNCT
ijtc-890	26	15	.	.	PUNCT
ijtc-890	27	1	a	a	DET
ijtc-890	27	2	similar	similar	ADJ
ijtc-890	27	3	situation	situation	NOUN
ijtc-890	27	4	is	be	AUX
ijtc-890	27	5	observed	observe	VERB
ijtc-890	27	6	among	among	ADP
ijtc-890	27	7	msmes	msme	NOUN
ijtc-890	27	8	in	in	ADP
ijtc-890	27	9	banjarmasin	banjarmasin	PROPN
ijtc-890	27	10	city	city	PROPN
ijtc-890	27	11	.	.	PUNCT
ijtc-890	28	1	the	the	DET
ijtc-890	28	2	inability	inability	NOUN
ijtc-890	28	3	to	to	PART
ijtc-890	28	4	present	present	VERB
ijtc-890	28	5	quality	quality	NOUN
ijtc-890	28	6	financial	financial	ADJ
ijtc-890	28	7	statements	statement	NOUN
ijtc-890	28	8	also	also	ADV
ijtc-890	28	9	constitutes	constitute	VERB
ijtc-890	28	10	a	a	DET
ijtc-890	28	11	managerial	managerial	ADJ
ijtc-890	28	12	weakness	weakness	NOUN
ijtc-890	28	13	.	.	PUNCT
ijtc-890	29	1	the	the	DET
ijtc-890	29	2	researcher	researcher	NOUN
ijtc-890	29	3	's	's	PART
ijtc-890	29	4	observations	observation	NOUN
ijtc-890	29	5	of	of	ADP
ijtc-890	29	6	several	several	ADJ
ijtc-890	29	7	msmes	msme	NOUN
ijtc-890	29	8	in	in	ADP
ijtc-890	29	9	banjarmasin	banjarmasin	NOUN
ijtc-890	29	10	city	city	PROPN
ijtc-890	29	11	reveal	reveal	VERB
ijtc-890	29	12	that	that	SCONJ
ijtc-890	29	13	some	some	DET
ijtc-890	29	14	business	business	NOUN
ijtc-890	29	15	owners	owner	NOUN
ijtc-890	29	16	do	do	AUX
ijtc-890	29	17	not	not	PART
ijtc-890	29	18	utilize	utilize	VERB
ijtc-890	29	19	financial	financial	ADJ
ijtc-890	29	20	statements	statement	NOUN
ijtc-890	29	21	as	as	ADP
ijtc-890	29	22	decision	decision	NOUN
ijtc-890	29	23	-	-	PUNCT
ijtc-890	29	24	making	make	VERB
ijtc-890	29	25	considerations	consideration	NOUN
ijtc-890	29	26	.	.	PUNCT
ijtc-890	30	1	these	these	DET
ijtc-890	30	2	msme	msme	NOUN
ijtc-890	30	3	entrepreneurs	entrepreneur	NOUN
ijtc-890	30	4	often	often	ADV
ijtc-890	30	5	focus	focus	VERB
ijtc-890	30	6	solely	solely	ADV
ijtc-890	30	7	on	on	ADP
ijtc-890	30	8	operational	operational	ADJ
ijtc-890	30	9	activities	activity	NOUN
ijtc-890	30	10	,	,	PUNCT
ijtc-890	30	11	neglecting	neglect	VERB
ijtc-890	30	12	transaction	transaction	NOUN
ijtc-890	30	13	recording	recording	NOUN
ijtc-890	30	14	and	and	CCONJ
ijtc-890	30	15	financial	financial	ADJ
ijtc-890	30	16	statements	statement	NOUN
ijtc-890	30	17	.	.	PUNCT
ijtc-890	31	1	however	however	ADV
ijtc-890	31	2	,	,	PUNCT
ijtc-890	31	3	without	without	ADP
ijtc-890	31	4	proper	proper	ADJ
ijtc-890	31	5	financial	financial	ADJ
ijtc-890	31	6	statements	statement	NOUN
ijtc-890	31	7	,	,	PUNCT
ijtc-890	31	8	evaluating	evaluate	VERB
ijtc-890	31	9	operational	operational	ADJ
ijtc-890	31	10	performance	performance	NOUN
ijtc-890	31	11	becomes	become	VERB
ijtc-890	31	12	challenging	challenge	VERB
ijtc-890	31	13	for	for	ADP
ijtc-890	31	14	these	these	DET
ijtc-890	31	15	entrepreneurs	entrepreneur	NOUN
ijtc-890	31	16	(	(	PUNCT
ijtc-890	31	17	ilarrahmah	ilarrahmah	NOUN
ijtc-890	31	18	&	&	CCONJ
ijtc-890	31	19	susanti	susanti	PROPN
ijtc-890	31	20	,	,	PUNCT
ijtc-890	31	21	2021	2021	NUM
ijtc-890	31	22	)	)	PUNCT
ijtc-890	31	23	.	.	PUNCT
ijtc-890	32	1	the	the	DET
ijtc-890	32	2	financial	financial	ADJ
ijtc-890	32	3	condition	condition	NOUN
ijtc-890	32	4	of	of	ADP
ijtc-890	32	5	a	a	DET
ijtc-890	32	6	company	company	NOUN
ijtc-890	32	7	,	,	PUNCT
ijtc-890	32	8	both	both	CCONJ
ijtc-890	32	9	present	present	ADJ
ijtc-890	32	10	and	and	CCONJ
ijtc-890	32	11	future	future	ADJ
ijtc-890	32	12	,	,	PUNCT
ijtc-890	32	13	can	can	AUX
ijtc-890	32	14	be	be	AUX
ijtc-890	32	15	indicated	indicate	VERB
ijtc-890	32	16	through	through	ADP
ijtc-890	32	17	financial	financial	ADJ
ijtc-890	32	18	statement	statement	NOUN
ijtc-890	32	19	data	datum	NOUN
ijtc-890	32	20	(	(	PUNCT
ijtc-890	32	21	kasmir	kasmir	PROPN
ijtc-890	32	22	,	,	PUNCT
ijtc-890	32	23	2008	2008	NUM
ijtc-890	32	24	)	)	PUNCT
ijtc-890	32	25	.	.	PUNCT
ijtc-890	33	1	financial	financial	ADJ
ijtc-890	33	2	statements	statement	NOUN
ijtc-890	33	3	are	be	AUX
ijtc-890	33	4	essential	essential	ADJ
ijtc-890	33	5	to	to	PART
ijtc-890	33	6	create	create	VERB
ijtc-890	33	7	,	,	PUNCT
ijtc-890	33	8	as	as	SCONJ
ijtc-890	33	9	they	they	PRON
ijtc-890	33	10	provide	provide	VERB
ijtc-890	33	11	crucial	crucial	ADJ
ijtc-890	33	12	information	information	NOUN
ijtc-890	33	13	that	that	PRON
ijtc-890	33	14	aids	aid	VERB
ijtc-890	33	15	business	business	NOUN
ijtc-890	33	16	success	success	NOUN
ijtc-890	33	17	.	.	PUNCT
ijtc-890	34	1	in	in	ADP
ijtc-890	34	2	essence	essence	NOUN
ijtc-890	34	3	,	,	PUNCT
ijtc-890	34	4	financial	financial	ADJ
ijtc-890	34	5	statements	statement	NOUN
ijtc-890	34	6	are	be	AUX
ijtc-890	34	7	a	a	DET
ijtc-890	34	8	record	record	NOUN
ijtc-890	34	9	of	of	ADP
ijtc-890	34	10	the	the	DET
ijtc-890	34	11	operational	operational	ADJ
ijtc-890	34	12	results	result	NOUN
ijtc-890	34	13	carried	carry	VERB
ijtc-890	34	14	out	out	ADP
ijtc-890	34	15	over	over	ADP
ijtc-890	34	16	a	a	DET
ijtc-890	34	17	specific	specific	ADJ
ijtc-890	34	18	period	period	NOUN
ijtc-890	34	19	.	.	PUNCT
ijtc-890	35	1	the	the	DET
ijtc-890	35	2	purpose	purpose	NOUN
ijtc-890	35	3	of	of	ADP
ijtc-890	35	4	financial	financial	ADJ
ijtc-890	35	5	statements	statement	NOUN
ijtc-890	35	6	is	be	AUX
ijtc-890	35	7	to	to	PART
ijtc-890	35	8	offer	offer	VERB
ijtc-890	35	9	information	information	NOUN
ijtc-890	35	10	for	for	ADP
ijtc-890	35	11	decision	decision	NOUN
ijtc-890	35	12	-	-	PUNCT
ijtc-890	35	13	makers	maker	NOUN
ijtc-890	35	14	within	within	ADP
ijtc-890	35	15	the	the	DET
ijtc-890	35	16	company	company	NOUN
ijtc-890	35	17	(	(	PUNCT
ijtc-890	35	18	rostikawati	rostikawati	PROPN
ijtc-890	35	19	&	&	CCONJ
ijtc-890	35	20	pirmaningsih	pirmaningsih	PROPN
ijtc-890	35	21	,	,	PUNCT
ijtc-890	35	22	2019	2019	NUM
ijtc-890	35	23	)	)	PUNCT
ijtc-890	35	24	.	.	PUNCT
ijtc-890	36	1	harahap	harahap	PROPN
ijtc-890	36	2	's	's	PART
ijtc-890	36	3	study	study	NOUN
ijtc-890	36	4	on	on	ADP
ijtc-890	36	5	msmes	msme	NOUN
ijtc-890	36	6	capable	capable	ADJ
ijtc-890	36	7	of	of	ADP
ijtc-890	36	8	preparing	prepare	VERB
ijtc-890	36	9	financial	financial	ADJ
ijtc-890	36	10	statements	statement	NOUN
ijtc-890	36	11	according	accord	VERB
ijtc-890	36	12	to	to	ADP
ijtc-890	36	13	accounting	accounting	NOUN
ijtc-890	36	14	standards	standard	NOUN
ijtc-890	36	15	indicates	indicate	VERB
ijtc-890	36	16	that	that	SCONJ
ijtc-890	36	17	those	those	DET
ijtc-890	36	18	individuals	individual	NOUN
ijtc-890	36	19	are	be	AUX
ijtc-890	36	20	wiser	wise	ADJ
ijtc-890	36	21	in	in	ADP
ijtc-890	36	22	allocating	allocate	VERB
ijtc-890	36	23	funds	fund	NOUN
ijtc-890	36	24	to	to	PART
ijtc-890	36	25	advance	advance	VERB
ijtc-890	36	26	their	their	PRON
ijtc-890	36	27	business	business	NOUN
ijtc-890	36	28	and	and	CCONJ
ijtc-890	36	29	in	in	ADP
ijtc-890	36	30	determining	determine	VERB
ijtc-890	36	31	the	the	DET
ijtc-890	36	32	required	required	ADJ
ijtc-890	36	33	capital	capital	NOUN
ijtc-890	36	34	and	and	CCONJ
ijtc-890	36	35	expected	expect	VERB
ijtc-890	36	36	profits	profit	NOUN
ijtc-890	36	37	(	(	PUNCT
ijtc-890	36	38	harahap	harahap	ADJ
ijtc-890	36	39	,	,	PUNCT
ijtc-890	36	40	2014	2014	NUM
ijtc-890	36	41	)	)	PUNCT
ijtc-890	36	42	.	.	PUNCT
ijtc-890	37	1	similarly	similarly	ADV
ijtc-890	37	2	,	,	PUNCT
ijtc-890	37	3	nurlaela	nurlaela	PROPN
ijtc-890	37	4	(	(	PUNCT
ijtc-890	37	5	2015	2015	NUM
ijtc-890	37	6	)	)	PUNCT
ijtc-890	37	7	discovered	discover	VERB
ijtc-890	37	8	that	that	SCONJ
ijtc-890	37	9	msmes	msme	NOUN
ijtc-890	37	10	'	'	PART
ijtc-890	37	11	capacity	capacity	NOUN
ijtc-890	37	12	to	to	PART
ijtc-890	37	13	create	create	VERB
ijtc-890	37	14	financial	financial	ADJ
ijtc-890	37	15	statements	statement	NOUN
ijtc-890	37	16	had	have	VERB
ijtc-890	37	17	no	no	DET
ijtc-890	37	18	meaningful	meaningful	ADJ
ijtc-890	37	19	influence	influence	NOUN
ijtc-890	37	20	on	on	ADP
ijtc-890	37	21	their	their	PRON
ijtc-890	37	22	performance	performance	NOUN
ijtc-890	37	23	.	.	PUNCT
ijtc-890	38	1	at	at	ADP
ijtc-890	38	2	that	that	DET
ijtc-890	38	3	time	time	NOUN
ijtc-890	38	4	,	,	PUNCT
ijtc-890	38	5	awareness	awareness	NOUN
ijtc-890	38	6	of	of	ADP
ijtc-890	38	7	financial	financial	ADJ
ijtc-890	38	8	statement	statement	NOUN
ijtc-890	38	9	preparation	preparation	NOUN
ijtc-890	38	10	among	among	ADP
ijtc-890	38	11	msme	msme	NOUN
ijtc-890	38	12	entrepreneurs	entrepreneur	NOUN
ijtc-890	38	13	was	be	AUX
ijtc-890	38	14	limited	limited	ADJ
ijtc-890	38	15	and	and	CCONJ
ijtc-890	38	16	insufficient	insufficient	ADJ
ijtc-890	38	17	.	.	PUNCT
ijtc-890	39	1	winarso	winarso	PROPN
ijtc-890	39	2	(	(	PUNCT
ijtc-890	39	3	2022	2022	NUM
ijtc-890	39	4	)	)	PUNCT
ijtc-890	39	5	also	also	ADV
ijtc-890	39	6	states	state	VERB
ijtc-890	39	7	that	that	SCONJ
ijtc-890	39	8	the	the	DET
ijtc-890	39	9	capacity	capacity	NOUN
ijtc-890	39	10	for	for	ADP
ijtc-890	39	11	preparing	prepare	VERB
ijtc-890	39	12	financial	financial	ADJ
ijtc-890	39	13	statements	statement	NOUN
ijtc-890	39	14	among	among	ADP
ijtc-890	39	15	msmes	msme	NOUN
ijtc-890	39	16	remains	remain	VERB
ijtc-890	39	17	low	low	ADJ
ijtc-890	39	18	,	,	PUNCT
ijtc-890	39	19	with	with	ADP
ijtc-890	39	20	a	a	DET
ijtc-890	39	21	lack	lack	NOUN
ijtc-890	39	22	of	of	ADP
ijtc-890	39	23	accounting	accounting	NOUN
ijtc-890	39	24	knowledge	knowledge	NOUN
ijtc-890	39	25	being	be	AUX
ijtc-890	39	26	one	one	NUM
ijtc-890	39	27	of	of	ADP
ijtc-890	39	28	the	the	DET
ijtc-890	39	29	contributing	contribute	VERB
ijtc-890	39	30	factors	factor	NOUN
ijtc-890	39	31	(	(	PUNCT
ijtc-890	39	32	mubarak	mubarak	PROPN
ijtc-890	39	33	et	et	PROPN
ijtc-890	39	34	al	al	PROPN
ijtc-890	39	35	.	.	PROPN
ijtc-890	39	36	,	,	PUNCT
ijtc-890	39	37	2023	2023	NUM
ijtc-890	39	38	;	;	PUNCT
ijtc-890	39	39	nurohmah	nurohmah	ADV
ijtc-890	39	40	,	,	PUNCT
ijtc-890	39	41	2023	2023	NUM
ijtc-890	39	42	)	)	PUNCT
ijtc-890	39	43	.	.	PUNCT
ijtc-890	40	1	accounting	accounting	NOUN
ijtc-890	40	2	knowledge	knowledge	NOUN
ijtc-890	40	3	involves	involve	VERB
ijtc-890	40	4	systematically	systematically	ADV
ijtc-890	40	5	understanding	understand	VERB
ijtc-890	40	6	how	how	SCONJ
ijtc-890	40	7	to	to	PART
ijtc-890	40	8	record	record	VERB
ijtc-890	40	9	,	,	PUNCT
ijtc-890	40	10	classify	classify	VERB
ijtc-890	40	11	,	,	PUNCT
ijtc-890	40	12	and	and	CCONJ
ijtc-890	40	13	summarize	summarize	VERB
ijtc-890	40	14	transactions	transaction	NOUN
ijtc-890	40	15	while	while	SCONJ
ijtc-890	40	16	providing	provide	VERB
ijtc-890	40	17	relevant	relevant	ADJ
ijtc-890	40	18	and	and	CCONJ
ijtc-890	40	19	reliable	reliable	ADJ
ijtc-890	40	20	information	information	NOUN
ijtc-890	40	21	for	for	ADP
ijtc-890	40	22	enhancement	enhancement	NOUN
ijtc-890	40	23	(	(	PUNCT
ijtc-890	40	24	ballou	ballou	PROPN
ijtc-890	40	25	et	et	PROPN
ijtc-890	40	26	al	al	PROPN
ijtc-890	40	27	.	.	PROPN
ijtc-890	40	28	,	,	PUNCT
ijtc-890	40	29	2018	2018	NUM
ijtc-890	40	30	)	)	PUNCT
ijtc-890	40	31	.	.	PUNCT
ijtc-890	41	1	for	for	SCONJ
ijtc-890	41	2	management	management	NOUN
ijtc-890	41	3	to	to	PART
ijtc-890	41	4	compile	compile	VERB
ijtc-890	41	5	financial	financial	ADJ
ijtc-890	41	6	statements	statement	NOUN
ijtc-890	41	7	,	,	PUNCT
ijtc-890	41	8	knowledge	knowledge	NOUN
ijtc-890	41	9	and	and	CCONJ
ijtc-890	41	10	understanding	understanding	NOUN
ijtc-890	41	11	of	of	ADP
ijtc-890	41	12	financial	financial	ADJ
ijtc-890	41	13	statements	statement	NOUN
ijtc-890	41	14	are	be	AUX
ijtc-890	41	15	essential	essential	ADJ
ijtc-890	41	16	.	.	PUNCT
ijtc-890	42	1	knowledge	knowledge	NOUN
ijtc-890	42	2	management	management	NOUN
ijtc-890	42	3	is	be	AUX
ijtc-890	42	4	a	a	DET
ijtc-890	42	5	strategic	strategic	ADJ
ijtc-890	42	6	capability	capability	NOUN
ijtc-890	42	7	for	for	ADP
ijtc-890	42	8	companies	company	NOUN
ijtc-890	42	9	in	in	ADP
ijtc-890	42	10	effectively	effectively	ADV
ijtc-890	42	11	handling	handle	VERB
ijtc-890	42	12	information	information	NOUN
ijtc-890	42	13	and	and	CCONJ
ijtc-890	42	14	knowledge	knowledge	NOUN
ijtc-890	42	15	(	(	PUNCT
ijtc-890	42	16	rowley	rowley	NOUN
ijtc-890	42	17	,	,	PUNCT
ijtc-890	42	18	1999	1999	NUM
ijtc-890	42	19	;	;	PUNCT
ijtc-890	42	20	tukamuhabwa	tukamuhabwa	PROPN
ijtc-890	42	21	&	&	CCONJ
ijtc-890	42	22	namagembe	namagembe	PROPN
ijtc-890	42	23	,	,	PUNCT
ijtc-890	42	24	2023	2023	NUM
ijtc-890	42	25	)	)	PUNCT
ijtc-890	42	26	.	.	PUNCT
ijtc-890	43	1	knowledge	knowledge	NOUN
ijtc-890	43	2	management	management	NOUN
ijtc-890	43	3	drives	drive	VERB
ijtc-890	43	4	organizations	organization	NOUN
ijtc-890	43	5	to	to	PART
ijtc-890	43	6	organize	organize	VERB
ijtc-890	43	7	their	their	PRON
ijtc-890	43	8	efforts	effort	NOUN
ijtc-890	43	9	to	to	PART
ijtc-890	43	10	achieve	achieve	VERB
ijtc-890	43	11	their	their	PRON
ijtc-890	43	12	goals	goal	NOUN
ijtc-890	43	13	and	and	CCONJ
ijtc-890	43	14	ensure	ensure	VERB
ijtc-890	43	15	long	long	ADJ
ijtc-890	43	16	-	-	PUNCT
ijtc-890	43	17	term	term	NOUN
ijtc-890	43	18	growth	growth	NOUN
ijtc-890	43	19	and	and	CCONJ
ijtc-890	43	20	business	business	NOUN
ijtc-890	43	21	sustainability	sustainability	NOUN
ijtc-890	43	22	(	(	PUNCT
ijtc-890	43	23	setiyono	setiyono	NOUN
ijtc-890	43	24	et	et	NOUN
ijtc-890	43	25	al	al	PROPN
ijtc-890	43	26	.	.	PROPN
ijtc-890	43	27	,	,	PUNCT
ijtc-890	43	28	2022	2022	NUM
ijtc-890	43	29	)	)	PUNCT
ijtc-890	43	30	.	.	PUNCT
ijtc-890	44	1	according	accord	VERB
ijtc-890	44	2	to	to	ADP
ijtc-890	44	3	research	research	NOUN
ijtc-890	44	4	by	by	ADP
ijtc-890	44	5	fadilah	fadilah	PROPN
ijtc-890	44	6	(	(	PUNCT
ijtc-890	44	7	2019	2019	NUM
ijtc-890	44	8	)	)	PUNCT
ijtc-890	44	9	,	,	PUNCT
ijtc-890	44	10	effective	effective	ADJ
ijtc-890	44	11	financial	financial	ADJ
ijtc-890	44	12	management	management	NOUN
ijtc-890	44	13	is	be	AUX
ijtc-890	44	14	supported	support	VERB
ijtc-890	44	15	by	by	ADP
ijtc-890	44	16	competent	competent	ADJ
ijtc-890	44	17	human	human	ADJ
ijtc-890	44	18	resources	resource	NOUN
ijtc-890	44	19	,	,	PUNCT
ijtc-890	44	20	encompassing	encompass	VERB
ijtc-890	44	21	educational	educational	ADJ
ijtc-890	44	22	backgrounds	background	NOUN
ijtc-890	44	23	,	,	PUNCT
ijtc-890	44	24	financial	financial	ADJ
ijtc-890	44	25	expertise	expertise	NOUN
ijtc-890	44	26	,	,	PUNCT
ijtc-890	44	27	and	and	CCONJ
ijtc-890	44	28	a	a	DET
ijtc-890	44	29	commitment	commitment	NOUN
ijtc-890	44	30	to	to	ADP
ijtc-890	44	31	continuous	continuous	ADJ
ijtc-890	44	32	training	training	NOUN
ijtc-890	44	33	.	.	PUNCT
ijtc-890	45	1	furthermore	furthermore	ADV
ijtc-890	45	2	,	,	PUNCT
ijtc-890	45	3	accounting	account	VERB
ijtc-890	45	4	knowledge	knowledge	NOUN
ijtc-890	45	5	is	be	AUX
ijtc-890	45	6	crucial	crucial	ADJ
ijtc-890	45	7	in	in	ADP
ijtc-890	45	8	financial	financial	ADJ
ijtc-890	45	9	statement	statement	NOUN
ijtc-890	45	10	preparation	preparation	NOUN
ijtc-890	45	11	.	.	PUNCT
ijtc-890	46	1	in	in	ADP
ijtc-890	46	2	line	line	NOUN
ijtc-890	46	3	with	with	ADP
ijtc-890	46	4	research	research	NOUN
ijtc-890	46	5	carried	carry	VERB
ijtc-890	46	6	out	out	ADP
ijtc-890	46	7	by	by	ADP
ijtc-890	46	8	devi	devi	PROPN
ijtc-890	46	9	et	et	PROPN
ijtc-890	46	10	al	al	PROPN
ijtc-890	46	11	.	.	PROPN
ijtc-890	46	12	,	,	PUNCT
ijtc-890	46	13	(	(	PUNCT
ijtc-890	46	14	2017	2017	NUM
ijtc-890	46	15	)	)	PUNCT
ijtc-890	46	16	high	high	ADJ
ijtc-890	46	17	level	level	NOUN
ijtc-890	46	18	of	of	ADP
ijtc-890	46	19	accounting	accounting	NOUN
ijtc-890	46	20	knowledge	knowledge	NOUN
ijtc-890	46	21	leads	lead	VERB
ijtc-890	46	22	to	to	ADP
ijtc-890	46	23	the	the	DET
ijtc-890	46	24	production	production	NOUN
ijtc-890	46	25	of	of	ADP
ijtc-890	46	26	higher	high	ADJ
ijtc-890	46	27	-	-	PUNCT
ijtc-890	46	28	quality	quality	NOUN
ijtc-890	46	29	financial	financial	ADJ
ijtc-890	46	30	statements	statement	NOUN
ijtc-890	46	31	.	.	PUNCT
ijtc-890	47	1	msme	msme	PROPN
ijtc-890	47	2	entrepreneurs	entrepreneur	NOUN
ijtc-890	47	3	'	'	PART
ijtc-890	47	4	attitudes	attitude	NOUN
ijtc-890	47	5	and	and	CCONJ
ijtc-890	47	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-890	47	7	the	the	DET
ijtc-890	47	8	effect	effect	NOUN
ijtc-890	47	9	of	of	ADP
ijtc-890	47	10	management	management	NOUN
ijtc-890	47	11	knowledge	knowledge	NOUN
ijtc-890	47	12	influences	influence	VERB
ijtc-890	47	13	the	the	DET
ijtc-890	47	14	preparation	preparation	NOUN
ijtc-890	47	15	of	of	ADP
ijtc-890	47	16	msmes	msme	NOUN
ijtc-890	47	17	financial	financial	ADJ
ijtc-890	47	18	statements	statement	NOUN
ijtc-890	47	19	hikmahwati	hikmahwati	PROPN
ijtc-890	47	20	and	and	CCONJ
ijtc-890	47	21	irwansyah	irwansyah	NOUN
ijtc-890	47	22	834	834	NUM
ijtc-890	48	1	|	|	ADV
ijtc-890	48	2	ilomata	ilomata	PROPN
ijtc-890	48	3	international	international	ADJ
ijtc-890	48	4	journal	journal	NOUN
ijtc-890	48	5	of	of	ADP
ijtc-890	48	6	tax	tax	PROPN
ijtc-890	48	7	&	&	CCONJ
ijtc-890	48	8	accounting	account	VERB
ijtc-890	48	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-890	48	10	understanding	understanding	NOUN
ijtc-890	48	11	of	of	ADP
ijtc-890	48	12	accounting	accounting	NOUN
ijtc-890	48	13	have	have	VERB
ijtc-890	48	14	a	a	DET
ijtc-890	48	15	considerable	considerable	ADJ
ijtc-890	48	16	impact	impact	NOUN
ijtc-890	48	17	on	on	ADP
ijtc-890	48	18	the	the	DET
ijtc-890	48	19	adoption	adoption	NOUN
ijtc-890	48	20	of	of	ADP
ijtc-890	48	21	microentity	microentity	NOUN
ijtc-890	48	22	accounting	accounting	NOUN
ijtc-890	48	23	standards	standard	NOUN
ijtc-890	48	24	(	(	PUNCT
ijtc-890	48	25	sak	sak	NOUN
ijtc-890	48	26	emkm	emkm	NOUN
ijtc-890	48	27	)	)	PUNCT
ijtc-890	48	28	(	(	PUNCT
ijtc-890	48	29	as’adi	as’adi	PROPN
ijtc-890	48	30	&	&	CCONJ
ijtc-890	48	31	chalimi	chalimi	PROPN
ijtc-890	48	32	,	,	PUNCT
ijtc-890	48	33	2020	2020	NUM
ijtc-890	48	34	)	)	PUNCT
ijtc-890	48	35	.	.	PUNCT
ijtc-890	49	1	given	give	VERB
ijtc-890	49	2	the	the	DET
ijtc-890	49	3	background	background	NOUN
ijtc-890	49	4	presented	present	VERB
ijtc-890	49	5	,	,	PUNCT
ijtc-890	49	6	the	the	DET
ijtc-890	49	7	research	research	NOUN
ijtc-890	49	8	problem	problem	NOUN
ijtc-890	49	9	stems	stem	VERB
ijtc-890	49	10	from	from	ADP
ijtc-890	49	11	the	the	DET
ijtc-890	49	12	fact	fact	NOUN
ijtc-890	49	13	that	that	SCONJ
ijtc-890	49	14	management	management	NOUN
ijtc-890	49	15	,	,	PUNCT
ijtc-890	49	16	in	in	ADP
ijtc-890	49	17	the	the	DET
ijtc-890	49	18	process	process	NOUN
ijtc-890	49	19	of	of	ADP
ijtc-890	49	20	financial	financial	ADJ
ijtc-890	49	21	statement	statement	NOUN
ijtc-890	49	22	preparation	preparation	NOUN
ijtc-890	49	23	,	,	PUNCT
ijtc-890	49	24	requires	require	VERB
ijtc-890	49	25	knowledge	knowledge	NOUN
ijtc-890	49	26	and	and	CCONJ
ijtc-890	49	27	understanding	understanding	NOUN
ijtc-890	49	28	related	relate	VERB
ijtc-890	49	29	to	to	ADP
ijtc-890	49	30	financial	financial	ADJ
ijtc-890	49	31	statements	statement	NOUN
ijtc-890	49	32	.	.	PUNCT
ijtc-890	50	1	the	the	DET
ijtc-890	50	2	research	research	NOUN
ijtc-890	50	3	question	question	NOUN
ijtc-890	50	4	formulated	formulate	VERB
ijtc-890	50	5	for	for	ADP
ijtc-890	50	6	this	this	DET
ijtc-890	50	7	study	study	NOUN
ijtc-890	50	8	is	be	AUX
ijtc-890	50	9	as	as	SCONJ
ijtc-890	50	10	follows	follow	VERB
ijtc-890	50	11	:	:	PUNCT
ijtc-890	50	12	"	"	PUNCT
ijtc-890	50	13	how	how	SCONJ
ijtc-890	50	14	does	do	AUX
ijtc-890	50	15	management	management	NOUN
ijtc-890	50	16	knowledge	knowledge	NOUN
ijtc-890	50	17	influence	influence	VERB
ijtc-890	50	18	the	the	DET
ijtc-890	50	19	preparation	preparation	NOUN
ijtc-890	50	20	of	of	ADP
ijtc-890	50	21	financial	financial	ADJ
ijtc-890	50	22	statements	statement	NOUN
ijtc-890	50	23	for	for	ADP
ijtc-890	50	24	msmes	msme	NOUN
ijtc-890	50	25	in	in	ADP
ijtc-890	50	26	banjarmasin	banjarmasin	NOUN
ijtc-890	50	27	city	city	PROPN
ijtc-890	50	28	?	?	PUNCT
ijtc-890	50	29	"	"	PUNCT
ijtc-890	50	30	behavioral	behavioral	ADJ
ijtc-890	50	31	accounting	accounting	NOUN
ijtc-890	50	32	theory	theory	NOUN
ijtc-890	50	33	emerged	emerge	VERB
ijtc-890	50	34	around	around	ADP
ijtc-890	50	35	1952	1952	NUM
ijtc-890	50	36	,	,	PUNCT
ijtc-890	50	37	but	but	CCONJ
ijtc-890	50	38	gained	gain	VERB
ijtc-890	50	39	widespread	widespread	ADJ
ijtc-890	50	40	recognition	recognition	NOUN
ijtc-890	50	41	around	around	ADP
ijtc-890	50	42	1962	1962	NUM
ijtc-890	50	43	.	.	PUNCT
ijtc-890	51	1	initially	initially	ADV
ijtc-890	51	2	,	,	PUNCT
ijtc-890	51	3	this	this	DET
ijtc-890	51	4	theory	theory	NOUN
ijtc-890	51	5	emphasized	emphasize	VERB
ijtc-890	51	6	managerial	managerial	ADJ
ijtc-890	51	7	accounting	accounting	NOUN
ijtc-890	51	8	aspects	aspect	NOUN
ijtc-890	51	9	,	,	PUNCT
ijtc-890	51	10	particularly	particularly	ADV
ijtc-890	51	11	budgeting	budgeting	ADJ
ijtc-890	51	12	.	.	PUNCT
ijtc-890	52	1	however	however	ADV
ijtc-890	52	2	,	,	PUNCT
ijtc-890	52	3	over	over	ADP
ijtc-890	52	4	time	time	NOUN
ijtc-890	52	5	,	,	PUNCT
ijtc-890	52	6	it	it	PRON
ijtc-890	52	7	expanded	expand	VERB
ijtc-890	52	8	to	to	PART
ijtc-890	52	9	include	include	VERB
ijtc-890	52	10	accountability	accountability	NOUN
ijtc-890	52	11	,	,	PUNCT
ijtc-890	52	12	financial	financial	ADJ
ijtc-890	52	13	information	information	NOUN
ijtc-890	52	14	systems	system	NOUN
ijtc-890	52	15	,	,	PUNCT
ijtc-890	52	16	accounting	accounting	NOUN
ijtc-890	52	17	,	,	PUNCT
ijtc-890	52	18	and	and	CCONJ
ijtc-890	52	19	auditing	auditing	NOUN
ijtc-890	52	20	(	(	PUNCT
ijtc-890	52	21	ardiansyah	ardiansyah	NOUN
ijtc-890	52	22	,	,	PUNCT
ijtc-890	52	23	2009	2009	NUM
ijtc-890	52	24	)	)	PUNCT
ijtc-890	52	25	.	.	PUNCT
ijtc-890	53	1	this	this	DET
ijtc-890	53	2	theory	theory	NOUN
ijtc-890	53	3	must	must	AUX
ijtc-890	53	4	meet	meet	VERB
ijtc-890	53	5	the	the	DET
ijtc-890	53	6	characteristics	characteristic	NOUN
ijtc-890	53	7	of	of	ADP
ijtc-890	53	8	human	human	ADJ
ijtc-890	53	9	behavior	behavior	NOUN
ijtc-890	53	10	to	to	PART
ijtc-890	53	11	be	be	AUX
ijtc-890	53	12	considered	consider	VERB
ijtc-890	53	13	scientific	scientific	ADJ
ijtc-890	53	14	.	.	PUNCT
ijtc-890	54	1	this	this	DET
ijtc-890	54	2	concept	concept	NOUN
ijtc-890	54	3	involves	involve	VERB
ijtc-890	54	4	systematic	systematic	ADJ
ijtc-890	54	5	observation	observation	NOUN
ijtc-890	54	6	of	of	ADP
ijtc-890	54	7	human	human	ADJ
ijtc-890	54	8	behavior	behavior	NOUN
ijtc-890	54	9	to	to	PART
ijtc-890	54	10	form	form	VERB
ijtc-890	54	11	experimental	experimental	ADJ
ijtc-890	54	12	hypotheses	hypothesis	NOUN
ijtc-890	54	13	by	by	ADP
ijtc-890	54	14	illustrating	illustrate	VERB
ijtc-890	54	15	observable	observable	ADJ
ijtc-890	54	16	behavior	behavior	NOUN
ijtc-890	54	17	changes	change	NOUN
ijtc-890	54	18	(	(	PUNCT
ijtc-890	54	19	arfan	arfan	NOUN
ijtc-890	54	20	,	,	PUNCT
ijtc-890	54	21	2010	2010	NUM
ijtc-890	54	22	)	)	PUNCT
ijtc-890	54	23	.	.	PUNCT
ijtc-890	55	1	one	one	NUM
ijtc-890	55	2	of	of	ADP
ijtc-890	55	3	the	the	DET
ijtc-890	55	4	issues	issue	NOUN
ijtc-890	55	5	in	in	ADP
ijtc-890	55	6	smes	sme	NOUN
ijtc-890	55	7	development	development	NOUN
ijtc-890	55	8	is	be	AUX
ijtc-890	55	9	the	the	DET
ijtc-890	55	10	preparation	preparation	NOUN
ijtc-890	55	11	of	of	ADP
ijtc-890	55	12	financial	financial	ADJ
ijtc-890	55	13	statements	statement	NOUN
ijtc-890	55	14	.	.	PUNCT
ijtc-890	56	1	the	the	DET
ijtc-890	56	2	inability	inability	NOUN
ijtc-890	56	3	to	to	PART
ijtc-890	56	4	present	present	VERB
ijtc-890	56	5	quality	quality	NOUN
ijtc-890	56	6	financial	financial	ADJ
ijtc-890	56	7	statements	statement	NOUN
ijtc-890	56	8	is	be	AUX
ijtc-890	56	9	a	a	DET
ijtc-890	56	10	management	management	NOUN
ijtc-890	56	11	weakness	weakness	NOUN
ijtc-890	56	12	in	in	ADP
ijtc-890	56	13	smes	sme	NOUN
ijtc-890	56	14	.	.	PUNCT
ijtc-890	57	1	some	some	DET
ijtc-890	57	2	smes	sme	NOUN
ijtc-890	57	3	in	in	ADP
ijtc-890	57	4	banjarmasin	banjarmasin	NOUN
ijtc-890	57	5	city	city	PROPN
ijtc-890	57	6	even	even	ADV
ijtc-890	57	7	do	do	AUX
ijtc-890	57	8	not	not	PART
ijtc-890	57	9	use	use	VERB
ijtc-890	57	10	financial	financial	ADJ
ijtc-890	57	11	statements	statement	NOUN
ijtc-890	57	12	for	for	ADP
ijtc-890	57	13	decision	decision	NOUN
ijtc-890	57	14	-	-	PUNCT
ijtc-890	57	15	making	making	NOUN
ijtc-890	57	16	.	.	PUNCT
ijtc-890	58	1	they	they	PRON
ijtc-890	58	2	tend	tend	VERB
ijtc-890	58	3	to	to	PART
ijtc-890	58	4	focus	focus	VERB
ijtc-890	58	5	on	on	ADP
ijtc-890	58	6	operational	operational	ADJ
ijtc-890	58	7	activities	activity	NOUN
ijtc-890	58	8	without	without	ADP
ijtc-890	58	9	involving	involve	VERB
ijtc-890	58	10	transaction	transaction	NOUN
ijtc-890	58	11	recording	recording	NOUN
ijtc-890	58	12	and	and	CCONJ
ijtc-890	58	13	financial	financial	ADJ
ijtc-890	58	14	statement	statement	NOUN
ijtc-890	58	15	preparation	preparation	NOUN
ijtc-890	58	16	.	.	PUNCT
ijtc-890	59	1	however	however	ADV
ijtc-890	59	2	,	,	PUNCT
ijtc-890	59	3	financial	financial	ADJ
ijtc-890	59	4	statements	statement	NOUN
ijtc-890	59	5	play	play	VERB
ijtc-890	59	6	a	a	DET
ijtc-890	59	7	vital	vital	ADJ
ijtc-890	59	8	role	role	NOUN
ijtc-890	59	9	in	in	ADP
ijtc-890	59	10	evaluating	evaluate	VERB
ijtc-890	59	11	operational	operational	ADJ
ijtc-890	59	12	performance	performance	NOUN
ijtc-890	59	13	(	(	PUNCT
ijtc-890	59	14	ilarrahmah	ilarrahmah	NOUN
ijtc-890	59	15	&	&	CCONJ
ijtc-890	59	16	susanti	susanti	PROPN
ijtc-890	59	17	,	,	PUNCT
ijtc-890	59	18	2021	2021	NUM
ijtc-890	59	19	)	)	PUNCT
ijtc-890	59	20	.	.	PUNCT
ijtc-890	60	1	financial	financial	ADJ
ijtc-890	60	2	statements	statement	NOUN
ijtc-890	60	3	have	have	VERB
ijtc-890	60	4	a	a	DET
ijtc-890	60	5	significant	significant	ADJ
ijtc-890	60	6	role	role	NOUN
ijtc-890	60	7	in	in	ADP
ijtc-890	60	8	showing	show	VERB
ijtc-890	60	9	the	the	DET
ijtc-890	60	10	company	company	NOUN
ijtc-890	60	11	's	's	PART
ijtc-890	60	12	financial	financial	ADJ
ijtc-890	60	13	condition	condition	NOUN
ijtc-890	60	14	.	.	PUNCT
ijtc-890	61	1	it	it	PRON
ijtc-890	61	2	is	be	AUX
ijtc-890	61	3	a	a	DET
ijtc-890	61	4	tool	tool	NOUN
ijtc-890	61	5	used	use	VERB
ijtc-890	61	6	to	to	PART
ijtc-890	61	7	understand	understand	VERB
ijtc-890	61	8	profit	profit	NOUN
ijtc-890	61	9	and	and	CCONJ
ijtc-890	61	10	loss	loss	NOUN
ijtc-890	61	11	,	,	PUNCT
ijtc-890	61	12	be	be	AUX
ijtc-890	61	13	responsible	responsible	ADJ
ijtc-890	61	14	for	for	ADP
ijtc-890	61	15	management	management	NOUN
ijtc-890	61	16	,	,	PUNCT
ijtc-890	61	17	and	and	CCONJ
ijtc-890	61	18	make	make	VERB
ijtc-890	61	19	sound	sound	ADJ
ijtc-890	61	20	and	and	CCONJ
ijtc-890	61	21	accurate	accurate	ADJ
ijtc-890	61	22	decisions	decision	NOUN
ijtc-890	61	23	.	.	PUNCT
ijtc-890	62	1	the	the	DET
ijtc-890	62	2	preparation	preparation	NOUN
ijtc-890	62	3	of	of	ADP
ijtc-890	62	4	financial	financial	ADJ
ijtc-890	62	5	statements	statement	NOUN
ijtc-890	62	6	is	be	AUX
ijtc-890	62	7	a	a	DET
ijtc-890	62	8	very	very	ADV
ijtc-890	62	9	important	important	ADJ
ijtc-890	62	10	performance	performance	NOUN
ijtc-890	62	11	measurement	measurement	NOUN
ijtc-890	62	12	tool	tool	NOUN
ijtc-890	62	13	.	.	PUNCT
ijtc-890	63	1	without	without	ADP
ijtc-890	63	2	proper	proper	ADJ
ijtc-890	63	3	accounting	accounting	NOUN
ijtc-890	63	4	recording	recording	NOUN
ijtc-890	63	5	and	and	CCONJ
ijtc-890	63	6	reporting	reporting	NOUN
ijtc-890	63	7	,	,	PUNCT
ijtc-890	63	8	assessing	assess	VERB
ijtc-890	63	9	msme	msme	NOUN
ijtc-890	63	10	performance	performance	NOUN
ijtc-890	63	11	will	will	AUX
ijtc-890	63	12	be	be	AUX
ijtc-890	63	13	difficult	difficult	ADJ
ijtc-890	63	14	(	(	PUNCT
ijtc-890	63	15	zarefar	zarefar	INTJ
ijtc-890	63	16	et	et	PROPN
ijtc-890	63	17	al	al	PROPN
ijtc-890	63	18	.	.	PROPN
ijtc-890	63	19	,	,	PUNCT
ijtc-890	63	20	2021	2021	NUM
ijtc-890	63	21	)	)	PUNCT
ijtc-890	63	22	.	.	PUNCT
ijtc-890	64	1	financial	financial	ADJ
ijtc-890	64	2	statements	statement	NOUN
ijtc-890	64	3	are	be	AUX
ijtc-890	64	4	not	not	PART
ijtc-890	64	5	only	only	ADV
ijtc-890	64	6	a	a	DET
ijtc-890	64	7	business	business	NOUN
ijtc-890	64	8	communication	communication	NOUN
ijtc-890	64	9	tool	tool	NOUN
ijtc-890	64	10	,	,	PUNCT
ijtc-890	64	11	but	but	CCONJ
ijtc-890	64	12	also	also	ADV
ijtc-890	64	13	a	a	DET
ijtc-890	64	14	basis	basis	NOUN
ijtc-890	64	15	for	for	ADP
ijtc-890	64	16	timely	timely	ADJ
ijtc-890	64	17	decision	decision	NOUN
ijtc-890	64	18	making	making	NOUN
ijtc-890	64	19	and	and	CCONJ
ijtc-890	64	20	management	management	NOUN
ijtc-890	64	21	responsibility	responsibility	NOUN
ijtc-890	64	22	(	(	PUNCT
ijtc-890	64	23	winarso	winarso	PROPN
ijtc-890	64	24	&	&	CCONJ
ijtc-890	64	25	kurniawati	kurniawati	PROPN
ijtc-890	64	26	,	,	PUNCT
ijtc-890	64	27	2022	2022	NUM
ijtc-890	64	28	)	)	PUNCT
ijtc-890	64	29	.	.	PUNCT
ijtc-890	65	1	however	however	ADV
ijtc-890	65	2	,	,	PUNCT
ijtc-890	65	3	the	the	DET
ijtc-890	65	4	characteristics	characteristic	NOUN
ijtc-890	65	5	of	of	ADP
ijtc-890	65	6	the	the	DET
ijtc-890	65	7	information	information	NOUN
ijtc-890	65	8	conveyed	convey	VERB
ijtc-890	65	9	through	through	ADP
ijtc-890	65	10	the	the	DET
ijtc-890	65	11	financial	financial	ADJ
ijtc-890	65	12	statements	statement	NOUN
ijtc-890	65	13	mechanism	mechanism	NOUN
ijtc-890	65	14	can	can	AUX
ijtc-890	65	15	affect	affect	VERB
ijtc-890	65	16	the	the	DET
ijtc-890	65	17	objectives	objective	NOUN
ijtc-890	65	18	of	of	ADP
ijtc-890	65	19	financial	financial	ADJ
ijtc-890	65	20	statements	statement	NOUN
ijtc-890	65	21	(	(	PUNCT
ijtc-890	65	22	nurlaela	nurlaela	PROPN
ijtc-890	65	23	,	,	PUNCT
ijtc-890	65	24	2015	2015	NUM
ijtc-890	65	25	)	)	PUNCT
ijtc-890	65	26	,	,	PUNCT
ijtc-890	65	27	and	and	CCONJ
ijtc-890	65	28	the	the	DET
ijtc-890	65	29	ability	ability	NOUN
ijtc-890	65	30	of	of	ADP
ijtc-890	65	31	msmes	msme	NOUN
ijtc-890	65	32	to	to	PART
ijtc-890	65	33	prepare	prepare	VERB
ijtc-890	65	34	financial	financial	ADJ
ijtc-890	65	35	statements	statement	NOUN
ijtc-890	65	36	also	also	ADV
ijtc-890	65	37	affects	affect	VERB
ijtc-890	65	38	the	the	DET
ijtc-890	65	39	quality	quality	NOUN
ijtc-890	65	40	of	of	ADP
ijtc-890	65	41	the	the	DET
ijtc-890	65	42	information	information	NOUN
ijtc-890	65	43	conveyed	convey	VERB
ijtc-890	65	44	.	.	PUNCT
ijtc-890	66	1	management	management	NOUN
ijtc-890	66	2	knowledge	knowledge	NOUN
ijtc-890	66	3	is	be	AUX
ijtc-890	66	4	an	an	DET
ijtc-890	66	5	integral	integral	ADJ
ijtc-890	66	6	part	part	NOUN
ijtc-890	66	7	of	of	ADP
ijtc-890	66	8	organizational	organizational	ADJ
ijtc-890	66	9	activities	activity	NOUN
ijtc-890	66	10	to	to	PART
ijtc-890	66	11	identify	identify	VERB
ijtc-890	66	12	,	,	PUNCT
ijtc-890	66	13	create	create	VERB
ijtc-890	66	14	,	,	PUNCT
ijtc-890	66	15	explain	explain	VERB
ijtc-890	66	16	,	,	PUNCT
ijtc-890	66	17	and	and	CCONJ
ijtc-890	66	18	distribute	distribute	VERB
ijtc-890	66	19	knowledge	knowledge	NOUN
ijtc-890	66	20	that	that	PRON
ijtc-890	66	21	can	can	AUX
ijtc-890	66	22	be	be	AUX
ijtc-890	66	23	reused	reuse	VERB
ijtc-890	66	24	within	within	ADP
ijtc-890	66	25	the	the	DET
ijtc-890	66	26	organization	organization	NOUN
ijtc-890	66	27	(	(	PUNCT
ijtc-890	66	28	meylananda	meylananda	NOUN
ijtc-890	66	29	et	et	PROPN
ijtc-890	66	30	al	al	PROPN
ijtc-890	66	31	.	.	PROPN
ijtc-890	66	32	,	,	PUNCT
ijtc-890	66	33	2021	2021	NUM
ijtc-890	66	34	)	)	PUNCT
ijtc-890	66	35	.	.	PUNCT
ijtc-890	67	1	knowledge	knowledge	NOUN
ijtc-890	67	2	management	management	NOUN
ijtc-890	67	3	is	be	AUX
ijtc-890	67	4	the	the	DET
ijtc-890	67	5	systematic	systematic	ADJ
ijtc-890	67	6	capture	capture	NOUN
ijtc-890	67	7	,	,	PUNCT
ijtc-890	67	8	description	description	NOUN
ijtc-890	67	9	,	,	PUNCT
ijtc-890	67	10	organization	organization	NOUN
ijtc-890	67	11	,	,	PUNCT
ijtc-890	67	12	and	and	CCONJ
ijtc-890	67	13	sharing	sharing	NOUN
ijtc-890	67	14	of	of	ADP
ijtc-890	67	15	knowledge	knowledge	NOUN
ijtc-890	67	16	in	in	ADP
ijtc-890	67	17	order	order	NOUN
ijtc-890	67	18	to	to	PART
ijtc-890	67	19	make	make	VERB
ijtc-890	67	20	it	it	PRON
ijtc-890	67	21	valuable	valuable	ADJ
ijtc-890	67	22	,	,	PUNCT
ijtc-890	67	23	reusable	reusable	ADJ
ijtc-890	67	24	,	,	PUNCT
ijtc-890	67	25	and	and	CCONJ
ijtc-890	67	26	adaptable	adaptable	ADJ
ijtc-890	67	27	.	.	PUNCT
ijtc-890	68	1	(	(	PUNCT
ijtc-890	68	2	gao	gao	PROPN
ijtc-890	68	3	et	et	PROPN
ijtc-890	68	4	al	al	PROPN
ijtc-890	68	5	.	.	PROPN
ijtc-890	68	6	,	,	PUNCT
ijtc-890	68	7	2018	2018	NUM
ijtc-890	68	8	;	;	PUNCT
ijtc-890	68	9	torabi	torabi	NOUN
ijtc-890	68	10	et	et	PROPN
ijtc-890	68	11	al	al	PROPN
ijtc-890	68	12	.	.	PROPN
ijtc-890	68	13	,	,	PUNCT
ijtc-890	68	14	2016	2016	NUM
ijtc-890	68	15	)	)	PUNCT
ijtc-890	68	16	.	.	PUNCT
ijtc-890	69	1	in	in	ADP
ijtc-890	69	2	the	the	DET
ijtc-890	69	3	context	context	NOUN
ijtc-890	69	4	of	of	ADP
ijtc-890	69	5	accounting	accounting	NOUN
ijtc-890	69	6	,	,	PUNCT
ijtc-890	69	7	accounting	accounting	NOUN
ijtc-890	69	8	knowledge	knowledge	NOUN
ijtc-890	69	9	is	be	AUX
ijtc-890	69	10	the	the	DET
ijtc-890	69	11	expertise	expertise	NOUN
ijtc-890	69	12	possessed	possess	VERB
ijtc-890	69	13	by	by	ADP
ijtc-890	69	14	sme	sme	NOUN
ijtc-890	69	15	actors	actor	NOUN
ijtc-890	69	16	in	in	ADP
ijtc-890	69	17	managing	manage	VERB
ijtc-890	69	18	accounting	accounting	NOUN
ijtc-890	69	19	(	(	PUNCT
ijtc-890	69	20	as’adi	as’adi	PROPN
ijtc-890	69	21	&	&	CCONJ
ijtc-890	69	22	chalimi	chalimi	PROPN
ijtc-890	69	23	,	,	PUNCT
ijtc-890	69	24	2020	2020	NUM
ijtc-890	69	25	)	)	PUNCT
ijtc-890	69	26	.	.	PUNCT
ijtc-890	70	1	management	management	NOUN
ijtc-890	70	2	and	and	CCONJ
ijtc-890	70	3	accounting	accounting	NOUN
ijtc-890	70	4	knowledge	knowledge	NOUN
ijtc-890	70	5	influence	influence	NOUN
ijtc-890	70	6	financial	financial	ADJ
ijtc-890	70	7	statements	statement	NOUN
ijtc-890	70	8	preparation	preparation	NOUN
ijtc-890	70	9	,	,	PUNCT
ijtc-890	70	10	and	and	CCONJ
ijtc-890	70	11	aspects	aspect	NOUN
ijtc-890	70	12	such	such	ADJ
ijtc-890	70	13	as	as	ADP
ijtc-890	70	14	broad	broad	ADJ
ijtc-890	70	15	financial	financial	ADJ
ijtc-890	70	16	statement	statement	NOUN
ijtc-890	70	17	comprehension	comprehension	NOUN
ijtc-890	70	18	,	,	PUNCT
ijtc-890	70	19	the	the	DET
ijtc-890	70	20	benefits	benefit	NOUN
ijtc-890	70	21	and	and	CCONJ
ijtc-890	70	22	functions	function	NOUN
ijtc-890	70	23	of	of	ADP
ijtc-890	70	24	financial	financial	ADJ
ijtc-890	70	25	statements	statement	NOUN
ijtc-890	70	26	,	,	PUNCT
ijtc-890	70	27	financial	financial	ADJ
ijtc-890	70	28	statements	statement	NOUN
ijtc-890	70	29	skills	skill	NOUN
ijtc-890	70	30	acquired	acquire	VERB
ijtc-890	70	31	from	from	ADP
ijtc-890	70	32	education	education	NOUN
ijtc-890	70	33	,	,	PUNCT
ijtc-890	70	34	and	and	CCONJ
ijtc-890	70	35	knowledge	knowledge	NOUN
ijtc-890	70	36	of	of	ADP
ijtc-890	70	37	types	type	NOUN
ijtc-890	70	38	of	of	ADP
ijtc-890	70	39	financial	financial	ADJ
ijtc-890	70	40	statements	statement	NOUN
ijtc-890	70	41	(	(	PUNCT
ijtc-890	70	42	hernawati	hernawati	PROPN
ijtc-890	70	43	et	et	PROPN
ijtc-890	70	44	al	al	PROPN
ijtc-890	70	45	.	.	PROPN
ijtc-890	70	46	,	,	PUNCT
ijtc-890	70	47	2019	2019	NUM
ijtc-890	70	48	)	)	PUNCT
ijtc-890	70	49	.	.	PUNCT
ijtc-890	71	1	play	play	VERB
ijtc-890	71	2	a	a	DET
ijtc-890	71	3	part	part	NOUN
ijtc-890	71	4	in	in	ADP
ijtc-890	71	5	applying	apply	VERB
ijtc-890	71	6	managerial	managerial	ADJ
ijtc-890	71	7	expertise	expertise	NOUN
ijtc-890	71	8	to	to	ADP
ijtc-890	71	9	financial	financial	ADJ
ijtc-890	71	10	statements	statement	NOUN
ijtc-890	71	11	in	in	ADP
ijtc-890	71	12	msmes	msme	NOUN
ijtc-890	71	13	.	.	PUNCT
ijtc-890	72	1	in	in	ADP
ijtc-890	72	2	facing	face	VERB
ijtc-890	72	3	the	the	DET
ijtc-890	72	4	challenges	challenge	NOUN
ijtc-890	72	5	of	of	ADP
ijtc-890	72	6	preparing	prepare	VERB
ijtc-890	72	7	financial	financial	ADJ
ijtc-890	72	8	statements	statement	NOUN
ijtc-890	72	9	,	,	PUNCT
ijtc-890	72	10	understanding	understanding	NOUN
ijtc-890	72	11	and	and	CCONJ
ijtc-890	72	12	knowledge	knowledge	NOUN
ijtc-890	72	13	of	of	ADP
ijtc-890	72	14	management	management	NOUN
ijtc-890	72	15	are	be	AUX
ijtc-890	72	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-890	72	17	the	the	DET
ijtc-890	72	18	effect	effect	NOUN
ijtc-890	72	19	of	of	ADP
ijtc-890	72	20	management	management	NOUN
ijtc-890	72	21	knowledge	knowledge	NOUN
ijtc-890	72	22	influences	influence	VERB
ijtc-890	72	23	the	the	DET
ijtc-890	72	24	preparation	preparation	NOUN
ijtc-890	72	25	of	of	ADP
ijtc-890	72	26	msmes	msme	NOUN
ijtc-890	72	27	financial	financial	ADJ
ijtc-890	72	28	statements	statement	NOUN
ijtc-890	72	29	hikmahwati	hikmahwati	ADV
ijtc-890	72	30	and	and	CCONJ
ijtc-890	72	31	irwansyah	irwansyah	PROPN
ijtc-890	72	32	835	835	NUM
ijtc-890	72	33	|	|	ADV
ijtc-890	72	34	ilomata	ilomata	NOUN
ijtc-890	72	35	international	international	ADJ
ijtc-890	72	36	journal	journal	NOUN
ijtc-890	72	37	of	of	ADP
ijtc-890	72	38	tax	tax	PROPN
ijtc-890	72	39	&	&	CCONJ
ijtc-890	72	40	accounting	account	VERB
ijtc-890	72	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-890	72	42	key	key	ADJ
ijtc-890	72	43	factors	factor	NOUN
ijtc-890	72	44	.	.	PUNCT
ijtc-890	73	1	accounting	accounting	NOUN
ijtc-890	73	2	knowledge	knowledge	NOUN
ijtc-890	73	3	plays	play	VERB
ijtc-890	73	4	a	a	DET
ijtc-890	73	5	crucial	crucial	ADJ
ijtc-890	73	6	role	role	NOUN
ijtc-890	73	7	in	in	ADP
ijtc-890	73	8	preparing	prepare	VERB
ijtc-890	73	9	accurate	accurate	ADJ
ijtc-890	73	10	and	and	CCONJ
ijtc-890	73	11	relevant	relevant	ADJ
ijtc-890	73	12	financial	financial	ADJ
ijtc-890	73	13	statements	statement	NOUN
ijtc-890	73	14	.	.	PUNCT
ijtc-890	74	1	it	it	PRON
ijtc-890	74	2	also	also	ADV
ijtc-890	74	3	provides	provide	VERB
ijtc-890	74	4	tools	tool	NOUN
ijtc-890	74	5	for	for	SCONJ
ijtc-890	74	6	msmes	msme	NOUN
ijtc-890	74	7	actors	actor	NOUN
ijtc-890	74	8	to	to	PART
ijtc-890	74	9	make	make	VERB
ijtc-890	74	10	better	well	ADJ
ijtc-890	74	11	decisions	decision	NOUN
ijtc-890	74	12	and	and	CCONJ
ijtc-890	74	13	effectively	effectively	ADV
ijtc-890	74	14	manage	manage	VERB
ijtc-890	74	15	their	their	PRON
ijtc-890	74	16	businesses	business	NOUN
ijtc-890	74	17	(	(	PUNCT
ijtc-890	74	18	koswara	koswara	PROPN
ijtc-890	74	19	,	,	PUNCT
ijtc-890	74	20	2014	2014	NUM
ijtc-890	74	21	)	)	PUNCT
ijtc-890	74	22	.	.	PUNCT
ijtc-890	75	1	understanding	understand	VERB
ijtc-890	75	2	accounting	accounting	NOUN
ijtc-890	75	3	is	be	AUX
ijtc-890	75	4	also	also	ADV
ijtc-890	75	5	essential	essential	ADJ
ijtc-890	75	6	for	for	ADP
ijtc-890	75	7	applying	apply	VERB
ijtc-890	75	8	accounting	accounting	NOUN
ijtc-890	75	9	principles	principle	NOUN
ijtc-890	75	10	correctly	correctly	ADV
ijtc-890	75	11	within	within	ADP
ijtc-890	75	12	the	the	DET
ijtc-890	75	13	company	company	NOUN
ijtc-890	75	14	and	and	CCONJ
ijtc-890	75	15	can	can	AUX
ijtc-890	75	16	support	support	VERB
ijtc-890	75	17	accurate	accurate	ADJ
ijtc-890	75	18	financial	financial	ADJ
ijtc-890	75	19	statements	statement	NOUN
ijtc-890	75	20	recording	recording	NOUN
ijtc-890	75	21	(	(	PUNCT
ijtc-890	75	22	risal	risal	NOUN
ijtc-890	75	23	,	,	PUNCT
ijtc-890	75	24	2020	2020	NUM
ijtc-890	75	25	)	)	PUNCT
ijtc-890	75	26	.	.	PUNCT
ijtc-890	76	1	research	research	NOUN
ijtc-890	76	2	hypothesis	hypothesis	NOUN
ijtc-890	76	3	accounting	accounting	NOUN
ijtc-890	76	4	is	be	AUX
ijtc-890	76	5	essential	essential	ADJ
ijtc-890	76	6	for	for	ADP
ijtc-890	76	7	micro	micro	NOUN
ijtc-890	76	8	,	,	PUNCT
ijtc-890	76	9	small	small	ADJ
ijtc-890	76	10	,	,	PUNCT
ijtc-890	76	11	and	and	CCONJ
ijtc-890	76	12	medium	medium	ADJ
ijtc-890	76	13	enterprises	enterprise	NOUN
ijtc-890	76	14	(	(	PUNCT
ijtc-890	76	15	msmes	msme	NOUN
ijtc-890	76	16	)	)	PUNCT
ijtc-890	76	17	to	to	PART
ijtc-890	76	18	efficiently	efficiently	ADV
ijtc-890	76	19	manage	manage	VERB
ijtc-890	76	20	their	their	PRON
ijtc-890	76	21	operations	operation	NOUN
ijtc-890	76	22	.	.	PUNCT
ijtc-890	77	1	the	the	DET
ijtc-890	77	2	possession	possession	NOUN
ijtc-890	77	3	of	of	ADP
ijtc-890	77	4	accounting	accounting	NOUN
ijtc-890	77	5	knowledge	knowledge	NOUN
ijtc-890	77	6	by	by	ADP
ijtc-890	77	7	msmes	msme	NOUN
ijtc-890	77	8	owners	owner	NOUN
ijtc-890	77	9	can	can	AUX
ijtc-890	77	10	facilitate	facilitate	VERB
ijtc-890	77	11	the	the	DET
ijtc-890	77	12	implementation	implementation	NOUN
ijtc-890	77	13	of	of	ADP
ijtc-890	77	14	financial	financial	ADJ
ijtc-890	77	15	statements	statement	NOUN
ijtc-890	77	16	in	in	ADP
ijtc-890	77	17	each	each	DET
ijtc-890	77	18	business	business	NOUN
ijtc-890	77	19	unit	unit	NOUN
ijtc-890	77	20	(	(	PUNCT
ijtc-890	77	21	risal	risal	PROPN
ijtc-890	77	22	&	&	CCONJ
ijtc-890	77	23	kristiawati	kristiawati	PROPN
ijtc-890	77	24	,	,	PUNCT
ijtc-890	77	25	2020	2020	NUM
ijtc-890	77	26	)	)	PUNCT
ijtc-890	77	27	.	.	PUNCT
ijtc-890	78	1	furthermore	furthermore	ADV
ijtc-890	78	2	,	,	PUNCT
ijtc-890	78	3	a	a	DET
ijtc-890	78	4	significant	significant	ADJ
ijtc-890	78	5	positive	positive	ADJ
ijtc-890	78	6	correlation	correlation	NOUN
ijtc-890	78	7	was	be	AUX
ijtc-890	78	8	found	find	VERB
ijtc-890	78	9	between	between	ADP
ijtc-890	78	10	accounting	accounting	NOUN
ijtc-890	78	11	understanding	understanding	NOUN
ijtc-890	78	12	and	and	CCONJ
ijtc-890	78	13	the	the	DET
ijtc-890	78	14	implementation	implementation	NOUN
ijtc-890	78	15	of	of	ADP
ijtc-890	78	16	financial	financial	ADJ
ijtc-890	78	17	statements	statement	NOUN
ijtc-890	78	18	in	in	ADP
ijtc-890	78	19	msmes	msme	NOUN
ijtc-890	78	20	(	(	PUNCT
ijtc-890	78	21	muslim	muslim	PROPN
ijtc-890	78	22	&	&	CCONJ
ijtc-890	78	23	sufina	sufina	PROPN
ijtc-890	78	24	,	,	PUNCT
ijtc-890	78	25	2018	2018	NUM
ijtc-890	78	26	)	)	PUNCT
ijtc-890	78	27	.	.	PUNCT
ijtc-890	79	1	the	the	DET
ijtc-890	79	2	study	study	NOUN
ijtc-890	79	3	conducted	conduct	VERB
ijtc-890	79	4	by	by	ADP
ijtc-890	79	5	whetyningtyas	whetyningtyas	PROPN
ijtc-890	79	6	&	&	CCONJ
ijtc-890	79	7	mulyani	mulyani	PROPN
ijtc-890	79	8	(	(	PUNCT
ijtc-890	79	9	2016	2016	NUM
ijtc-890	79	10	)	)	PUNCT
ijtc-890	79	11	claimed	claim	VERB
ijtc-890	79	12	that	that	SCONJ
ijtc-890	79	13	the	the	DET
ijtc-890	79	14	capacity	capacity	NOUN
ijtc-890	79	15	to	to	PART
ijtc-890	79	16	compile	compile	VERB
ijtc-890	79	17	financial	financial	ADJ
ijtc-890	79	18	statements	statement	NOUN
ijtc-890	79	19	can	can	AUX
ijtc-890	79	20	improve	improve	VERB
ijtc-890	79	21	msmes	msme	NOUN
ijtc-890	79	22	'	'	PART
ijtc-890	79	23	operational	operational	ADJ
ijtc-890	79	24	performance	performance	NOUN
ijtc-890	79	25	.	.	PUNCT
ijtc-890	80	1	these	these	DET
ijtc-890	80	2	findings	finding	NOUN
ijtc-890	80	3	are	be	AUX
ijtc-890	80	4	consistent	consistent	ADJ
ijtc-890	80	5	with	with	ADP
ijtc-890	80	6	satiya	satiya	PROPN
ijtc-890	80	7	et	et	PROPN
ijtc-890	80	8	al	al	PROPN
ijtc-890	80	9	.	.	PROPN
ijtc-890	81	1	(	(	PUNCT
ijtc-890	81	2	2020	2020	NUM
ijtc-890	81	3	)	)	PUNCT
ijtc-890	81	4	research	research	NOUN
ijtc-890	81	5	,	,	PUNCT
ijtc-890	81	6	which	which	PRON
ijtc-890	81	7	found	find	VERB
ijtc-890	81	8	that	that	SCONJ
ijtc-890	81	9	accounting	accounting	NOUN
ijtc-890	81	10	expertise	expertise	NOUN
ijtc-890	81	11	influences	influence	VERB
ijtc-890	81	12	financial	financial	ADJ
ijtc-890	81	13	statement	statement	NOUN
ijtc-890	81	14	preparation	preparation	NOUN
ijtc-890	81	15	in	in	ADP
ijtc-890	81	16	the	the	DET
ijtc-890	81	17	context	context	NOUN
ijtc-890	81	18	of	of	ADP
ijtc-890	81	19	micro	micro	ADJ
ijtc-890	81	20	and	and	CCONJ
ijtc-890	81	21	small	small	ADJ
ijtc-890	81	22	enterprises	enterprise	NOUN
ijtc-890	81	23	financial	financial	ADJ
ijtc-890	81	24	accounting	accounting	NOUN
ijtc-890	81	25	standards	standard	NOUN
ijtc-890	81	26	(	(	PUNCT
ijtc-890	81	27	sak	sak	PROPN
ijtc-890	81	28	emkm	emkm	NOUN
ijtc-890	81	29	)	)	PUNCT
ijtc-890	81	30	.	.	PUNCT
ijtc-890	82	1	preparing	prepare	VERB
ijtc-890	82	2	financial	financial	ADJ
ijtc-890	82	3	reports	report	NOUN
ijtc-890	82	4	requires	require	VERB
ijtc-890	82	5	accounting	account	VERB
ijtc-890	82	6	knowledge	knowledge	NOUN
ijtc-890	82	7	possessed	possess	VERB
ijtc-890	82	8	by	by	ADP
ijtc-890	82	9	management	management	NOUN
ijtc-890	82	10	/	/	SYM
ijtc-890	82	11	managers	manager	NOUN
ijtc-890	82	12	,	,	PUNCT
ijtc-890	82	13	to	to	PART
ijtc-890	82	14	produce	produce	VERB
ijtc-890	82	15	financial	financial	ADJ
ijtc-890	82	16	reports	report	NOUN
ijtc-890	82	17	to	to	ADP
ijtc-890	82	18	the	the	DET
ijtc-890	82	19	authorities	authority	NOUN
ijtc-890	82	20	regarding	regard	VERB
ijtc-890	82	21	company	company	NOUN
ijtc-890	82	22	activities	activity	NOUN
ijtc-890	82	23	(	(	PUNCT
ijtc-890	82	24	putra	putra	PROPN
ijtc-890	82	25	a	a	PRON
ijtc-890	82	26	,	,	PUNCT
ijtc-890	82	27	2018	2018	NUM
ijtc-890	82	28	)	)	PUNCT
ijtc-890	82	29	.	.	PUNCT
ijtc-890	83	1	if	if	SCONJ
ijtc-890	83	2	an	an	DET
ijtc-890	83	3	owner	owner	NOUN
ijtc-890	83	4	/	/	SYM
ijtc-890	83	5	leader	leader	NOUN
ijtc-890	83	6	understands	understand	VERB
ijtc-890	83	7	accounting	accounting	NOUN
ijtc-890	83	8	knowledge	knowledge	NOUN
ijtc-890	83	9	,	,	PUNCT
ijtc-890	83	10	he	he	PRON
ijtc-890	83	11	will	will	AUX
ijtc-890	83	12	certainly	certainly	ADV
ijtc-890	83	13	be	be	AUX
ijtc-890	83	14	able	able	ADJ
ijtc-890	83	15	to	to	PART
ijtc-890	83	16	prepare	prepare	VERB
ijtc-890	83	17	a	a	DET
ijtc-890	83	18	financial	financial	ADJ
ijtc-890	83	19	report	report	NOUN
ijtc-890	83	20	(	(	PUNCT
ijtc-890	83	21	cahya	cahya	PROPN
ijtc-890	83	22	et	et	PROPN
ijtc-890	83	23	al	al	PROPN
ijtc-890	83	24	.	.	PROPN
ijtc-890	83	25	,	,	PUNCT
ijtc-890	83	26	2021	2021	NUM
ijtc-890	83	27	)	)	PUNCT
ijtc-890	83	28	.	.	PUNCT
ijtc-890	84	1	business	business	NOUN
ijtc-890	84	2	actors	actor	NOUN
ijtc-890	84	3	'	'	PART
ijtc-890	84	4	knowledge	knowledge	NOUN
ijtc-890	84	5	in	in	ADP
ijtc-890	84	6	applying	apply	VERB
ijtc-890	84	7	accounting	accounting	NOUN
ijtc-890	84	8	to	to	ADP
ijtc-890	84	9	companies	company	NOUN
ijtc-890	84	10	is	be	AUX
ijtc-890	84	11	a	a	DET
ijtc-890	84	12	motivation	motivation	NOUN
ijtc-890	84	13	to	to	PART
ijtc-890	84	14	learn	learn	VERB
ijtc-890	84	15	about	about	ADP
ijtc-890	84	16	accounting	accounting	NOUN
ijtc-890	84	17	(	(	PUNCT
ijtc-890	84	18	satiya	satiya	PROPN
ijtc-890	84	19	et	et	PROPN
ijtc-890	84	20	al	al	PROPN
ijtc-890	84	21	.	.	PROPN
ijtc-890	84	22	,	,	PUNCT
ijtc-890	84	23	2020	2020	NUM
ijtc-890	84	24	)	)	PUNCT
ijtc-890	84	25	.	.	PUNCT
ijtc-890	85	1	based	base	VERB
ijtc-890	85	2	on	on	ADP
ijtc-890	85	3	the	the	DET
ijtc-890	85	4	theoretical	theoretical	ADJ
ijtc-890	85	5	basis	basis	NOUN
ijtc-890	85	6	of	of	ADP
ijtc-890	85	7	management	management	NOUN
ijtc-890	85	8	knowledge	knowledge	NOUN
ijtc-890	85	9	in	in	ADP
ijtc-890	85	10	preparing	prepare	VERB
ijtc-890	85	11	msme	msme	ADJ
ijtc-890	85	12	financial	financial	ADJ
ijtc-890	85	13	reports	report	NOUN
ijtc-890	85	14	,	,	PUNCT
ijtc-890	85	15	based	base	VERB
ijtc-890	85	16	on	on	ADP
ijtc-890	85	17	the	the	DET
ijtc-890	85	18	description	description	NOUN
ijtc-890	85	19	of	of	ADP
ijtc-890	85	20	the	the	DET
ijtc-890	85	21	theoretical	theoretical	ADJ
ijtc-890	85	22	study	study	NOUN
ijtc-890	85	23	above	above	ADV
ijtc-890	85	24	in	in	ADP
ijtc-890	85	25	accordance	accordance	NOUN
ijtc-890	85	26	with	with	ADP
ijtc-890	85	27	the	the	DET
ijtc-890	85	28	objectives	objective	NOUN
ijtc-890	85	29	and	and	CCONJ
ijtc-890	85	30	problems	problem	NOUN
ijtc-890	85	31	raised	raise	VERB
ijtc-890	85	32	,	,	PUNCT
ijtc-890	85	33	the	the	DET
ijtc-890	85	34	hypothesis	hypothesis	NOUN
ijtc-890	85	35	proposed	propose	VERB
ijtc-890	85	36	in	in	ADP
ijtc-890	85	37	this	this	DET
ijtc-890	85	38	research	research	NOUN
ijtc-890	85	39	is	be	AUX
ijtc-890	85	40	as	as	SCONJ
ijtc-890	85	41	follows	follow	VERB
ijtc-890	85	42	:	:	PUNCT
ijtc-890	85	43	h0	h0	NOUN
ijtc-890	85	44	:	:	PUNCT
ijtc-890	85	45	management	management	NOUN
ijtc-890	85	46	knowledge	knowledge	NOUN
ijtc-890	85	47	directly	directly	ADV
ijtc-890	85	48	influences	influence	VERB
ijtc-890	85	49	the	the	DET
ijtc-890	85	50	preparation	preparation	NOUN
ijtc-890	85	51	of	of	ADP
ijtc-890	85	52	financial	financial	ADJ
ijtc-890	85	53	statements	statement	NOUN
ijtc-890	85	54	in	in	ADP
ijtc-890	85	55	msmes	msme	NOUN
ijtc-890	85	56	in	in	ADP
ijtc-890	85	57	banjarmasin	banjarmasin	PROPN
ijtc-890	85	58	city	city	PROPN
ijtc-890	85	59	.	.	PUNCT
ijtc-890	86	1	based	base	VERB
ijtc-890	86	2	on	on	ADP
ijtc-890	86	3	the	the	DET
ijtc-890	86	4	hypothesis	hypothesis	NOUN
ijtc-890	86	5	above	above	ADV
ijtc-890	86	6	,	,	PUNCT
ijtc-890	86	7	a	a	DET
ijtc-890	86	8	conceptual	conceptual	ADJ
ijtc-890	86	9	framework	framework	NOUN
ijtc-890	86	10	for	for	ADP
ijtc-890	86	11	this	this	DET
ijtc-890	86	12	research	research	NOUN
ijtc-890	86	13	was	be	AUX
ijtc-890	86	14	prepared	prepare	VERB
ijtc-890	86	15	which	which	PRON
ijtc-890	86	16	is	be	AUX
ijtc-890	86	17	shown	show	VERB
ijtc-890	86	18	in	in	ADP
ijtc-890	86	19	figure	figure	NOUN
ijtc-890	86	20	1	1	NUM
ijtc-890	86	21	:	:	PUNCT
ijtc-890	86	22	figure	figure	NOUN
ijtc-890	86	23	1	1	NUM
ijtc-890	86	24	.	.	PUNCT
ijtc-890	86	25	conceptual	conceptual	ADJ
ijtc-890	86	26	framework	framework	NOUN
ijtc-890	86	27	for	for	ADP
ijtc-890	86	28	research	research	NOUN
ijtc-890	86	29	the	the	DET
ijtc-890	86	30	impact	impact	NOUN
ijtc-890	86	31	of	of	ADP
ijtc-890	86	32	management	management	NOUN
ijtc-890	86	33	knowledge	knowledge	NOUN
ijtc-890	86	34	on	on	ADP
ijtc-890	86	35	msme	msme	ADJ
ijtc-890	86	36	financial	financial	ADJ
ijtc-890	86	37	statement	statement	NOUN
ijtc-890	86	38	preparation	preparation	NOUN
ijtc-890	86	39	in	in	ADP
ijtc-890	86	40	banjarmasin	banjarmasin	NOUN
ijtc-890	86	41	city	city	PROPN
ijtc-890	86	42	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-890	86	43	the	the	DET
ijtc-890	86	44	effect	effect	NOUN
ijtc-890	86	45	of	of	ADP
ijtc-890	86	46	management	management	NOUN
ijtc-890	86	47	knowledge	knowledge	NOUN
ijtc-890	86	48	influences	influence	VERB
ijtc-890	86	49	the	the	DET
ijtc-890	86	50	preparation	preparation	NOUN
ijtc-890	86	51	of	of	ADP
ijtc-890	86	52	msmes	msme	NOUN
ijtc-890	86	53	financial	financial	ADJ
ijtc-890	86	54	statements	statement	NOUN
ijtc-890	86	55	hikmahwati	hikmahwati	ADV
ijtc-890	86	56	and	and	CCONJ
ijtc-890	86	57	irwansyah	irwansyah	PROPN
ijtc-890	86	58	836	836	NUM
ijtc-890	86	59	|	|	ADV
ijtc-890	86	60	ilomata	ilomata	PROPN
ijtc-890	86	61	international	international	ADJ
ijtc-890	86	62	journal	journal	NOUN
ijtc-890	86	63	of	of	ADP
ijtc-890	86	64	tax	tax	PROPN
ijtc-890	86	65	&	&	CCONJ
ijtc-890	86	66	accounting	accounting	PROPN
ijtc-890	86	67	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	86	68	method	method	NOUN
ijtc-890	86	69	research	research	NOUN
ijtc-890	86	70	type	type	NOUN
ijtc-890	86	71	this	this	DET
ijtc-890	86	72	study	study	NOUN
ijtc-890	86	73	used	use	VERB
ijtc-890	86	74	a	a	DET
ijtc-890	86	75	quantitative	quantitative	ADJ
ijtc-890	86	76	descriptive	descriptive	ADJ
ijtc-890	86	77	research	research	NOUN
ijtc-890	86	78	design	design	NOUN
ijtc-890	86	79	.	.	PUNCT
ijtc-890	87	1	this	this	DET
ijtc-890	87	2	study	study	NOUN
ijtc-890	87	3	made	make	VERB
ijtc-890	87	4	use	use	NOUN
ijtc-890	87	5	of	of	ADP
ijtc-890	87	6	both	both	CCONJ
ijtc-890	87	7	primary	primary	ADJ
ijtc-890	87	8	and	and	CCONJ
ijtc-890	87	9	secondary	secondary	ADJ
ijtc-890	87	10	data	datum	NOUN
ijtc-890	87	11	sources	source	NOUN
ijtc-890	87	12	.	.	PUNCT
ijtc-890	88	1	the	the	DET
ijtc-890	88	2	population	population	NOUN
ijtc-890	88	3	under	under	ADP
ijtc-890	88	4	research	research	NOUN
ijtc-890	88	5	consists	consist	NOUN
ijtc-890	88	6	of	of	ADP
ijtc-890	88	7	micro	micro	NOUN
ijtc-890	88	8	,	,	PUNCT
ijtc-890	88	9	small	small	ADJ
ijtc-890	88	10	,	,	PUNCT
ijtc-890	88	11	and	and	CCONJ
ijtc-890	88	12	medium	medium	ADJ
ijtc-890	88	13	enterprises	enterprise	NOUN
ijtc-890	88	14	(	(	PUNCT
ijtc-890	88	15	msmes	msme	NOUN
ijtc-890	88	16	)	)	PUNCT
ijtc-890	88	17	registered	register	VERB
ijtc-890	88	18	with	with	ADP
ijtc-890	88	19	the	the	DET
ijtc-890	88	20	banjarmasin	banjarmasin	NOUN
ijtc-890	88	21	city	city	PROPN
ijtc-890	88	22	department	department	PROPN
ijtc-890	88	23	of	of	ADP
ijtc-890	88	24	cooperatives	cooperative	NOUN
ijtc-890	88	25	and	and	CCONJ
ijtc-890	88	26	industry	industry	NOUN
ijtc-890	88	27	.	.	PUNCT
ijtc-890	89	1	there	there	PRON
ijtc-890	89	2	are	be	VERB
ijtc-890	89	3	74	74	NUM
ijtc-890	89	4	registered	register	VERB
ijtc-890	89	5	msmes	msme	NOUN
ijtc-890	89	6	in	in	ADP
ijtc-890	89	7	total	total	NOUN
ijtc-890	89	8	.	.	PUNCT
ijtc-890	90	1	the	the	DET
ijtc-890	90	2	researcher	researcher	NOUN
ijtc-890	90	3	used	use	VERB
ijtc-890	90	4	a	a	DET
ijtc-890	90	5	census	census	NOUN
ijtc-890	90	6	sampling	sample	VERB
ijtc-890	90	7	approach	approach	NOUN
ijtc-890	90	8	,	,	PUNCT
ijtc-890	90	9	which	which	PRON
ijtc-890	90	10	included	include	VERB
ijtc-890	90	11	all	all	DET
ijtc-890	90	12	eligible	eligible	ADJ
ijtc-890	90	13	respondents	respondent	NOUN
ijtc-890	90	14	in	in	ADP
ijtc-890	90	15	the	the	DET
ijtc-890	90	16	sample	sample	NOUN
ijtc-890	90	17	.	.	PUNCT
ijtc-890	91	1	method	method	NOUN
ijtc-890	91	2	of	of	ADP
ijtc-890	91	3	data	datum	NOUN
ijtc-890	91	4	collection	collection	NOUN
ijtc-890	91	5	data	datum	NOUN
ijtc-890	91	6	for	for	ADP
ijtc-890	91	7	this	this	DET
ijtc-890	91	8	study	study	NOUN
ijtc-890	91	9	were	be	AUX
ijtc-890	91	10	gathered	gather	VERB
ijtc-890	91	11	via	via	ADP
ijtc-890	91	12	a	a	DET
ijtc-890	91	13	google	google	PROPN
ijtc-890	91	14	forms	form	NOUN
ijtc-890	91	15	questionnaire	questionnaire	NOUN
ijtc-890	91	16	or	or	CCONJ
ijtc-890	91	17	survey	survey	NOUN
ijtc-890	91	18	that	that	PRON
ijtc-890	91	19	used	use	VERB
ijtc-890	91	20	a	a	DET
ijtc-890	91	21	likert	likert	ADJ
ijtc-890	91	22	scale	scale	NOUN
ijtc-890	91	23	.	.	PUNCT
ijtc-890	92	1	the	the	DET
ijtc-890	92	2	google	google	PROPN
ijtc-890	92	3	forms	form	NOUN
ijtc-890	92	4	link	link	NOUN
ijtc-890	92	5	was	be	AUX
ijtc-890	92	6	sent	send	VERB
ijtc-890	92	7	to	to	ADP
ijtc-890	92	8	the	the	DET
ijtc-890	92	9	responders	responder	NOUN
ijtc-890	92	10	in	in	ADP
ijtc-890	92	11	order	order	NOUN
ijtc-890	92	12	for	for	SCONJ
ijtc-890	92	13	them	they	PRON
ijtc-890	92	14	to	to	PART
ijtc-890	92	15	participate	participate	VERB
ijtc-890	92	16	.	.	PUNCT
ijtc-890	93	1	method	method	NOUN
ijtc-890	93	2	of	of	ADP
ijtc-890	93	3	data	datum	NOUN
ijtc-890	93	4	analysis	analysis	NOUN
ijtc-890	93	5	linear	linear	ADJ
ijtc-890	93	6	regression	regression	NOUN
ijtc-890	93	7	was	be	AUX
ijtc-890	93	8	used	use	VERB
ijtc-890	93	9	to	to	PART
ijtc-890	93	10	analyze	analyze	VERB
ijtc-890	93	11	the	the	DET
ijtc-890	93	12	data	datum	NOUN
ijtc-890	93	13	in	in	ADP
ijtc-890	93	14	this	this	DET
ijtc-890	93	15	study	study	NOUN
ijtc-890	93	16	,	,	PUNCT
ijtc-890	93	17	which	which	PRON
ijtc-890	93	18	was	be	AUX
ijtc-890	93	19	carried	carry	VERB
ijtc-890	93	20	out	out	ADP
ijtc-890	93	21	using	use	VERB
ijtc-890	93	22	spss	spss	PROPN
ijtc-890	93	23	23	23	NUM
ijtc-890	93	24	software	software	NOUN
ijtc-890	93	25	.	.	PUNCT
ijtc-890	94	1	there	there	PRON
ijtc-890	94	2	are	be	VERB
ijtc-890	94	3	various	various	ADJ
ijtc-890	94	4	steps	step	NOUN
ijtc-890	94	5	to	to	ADP
ijtc-890	94	6	the	the	DET
ijtc-890	94	7	analytical	analytical	ADJ
ijtc-890	94	8	process	process	NOUN
ijtc-890	94	9	.	.	PUNCT
ijtc-890	95	1	to	to	PART
ijtc-890	95	2	begin	begin	VERB
ijtc-890	95	3	,	,	PUNCT
ijtc-890	95	4	the	the	DET
ijtc-890	95	5	quality	quality	NOUN
ijtc-890	95	6	of	of	ADP
ijtc-890	95	7	study	study	NOUN
ijtc-890	95	8	data	datum	NOUN
ijtc-890	95	9	is	be	AUX
ijtc-890	95	10	evaluated	evaluate	VERB
ijtc-890	95	11	using	use	VERB
ijtc-890	95	12	validity	validity	NOUN
ijtc-890	95	13	and	and	CCONJ
ijtc-890	95	14	reliability	reliability	NOUN
ijtc-890	95	15	tests	test	NOUN
ijtc-890	95	16	.	.	PUNCT
ijtc-890	96	1	second	second	ADJ
ijtc-890	96	2	,	,	PUNCT
ijtc-890	96	3	traditional	traditional	ADJ
ijtc-890	96	4	assumption	assumption	NOUN
ijtc-890	96	5	tests	test	NOUN
ijtc-890	96	6	such	such	ADJ
ijtc-890	96	7	as	as	ADP
ijtc-890	96	8	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	96	9	,	,	PUNCT
ijtc-890	96	10	multicollinearity	multicollinearity	NOUN
ijtc-890	96	11	,	,	PUNCT
ijtc-890	96	12	and	and	CCONJ
ijtc-890	96	13	normality	normality	NOUN
ijtc-890	96	14	are	be	AUX
ijtc-890	96	15	run	run	VERB
ijtc-890	96	16	.	.	PUNCT
ijtc-890	97	1	third	third	ADJ
ijtc-890	97	2	,	,	PUNCT
ijtc-890	97	3	a	a	DET
ijtc-890	97	4	basic	basic	ADJ
ijtc-890	97	5	regression	regression	NOUN
ijtc-890	97	6	equation	equation	NOUN
ijtc-890	97	7	analysis	analysis	NOUN
ijtc-890	97	8	is	be	AUX
ijtc-890	97	9	performed	perform	VERB
ijtc-890	97	10	to	to	PART
ijtc-890	97	11	determine	determine	VERB
ijtc-890	97	12	the	the	DET
ijtc-890	97	13	"	"	PUNCT
ijtc-890	97	14	fit	fit	ADJ
ijtc-890	97	15	"	"	PUNCT
ijtc-890	97	16	or	or	CCONJ
ijtc-890	97	17	acceptability	acceptability	NOUN
ijtc-890	97	18	of	of	ADP
ijtc-890	97	19	the	the	DET
ijtc-890	97	20	hypothesis	hypothesis	NOUN
ijtc-890	97	21	.	.	PUNCT
ijtc-890	98	1	the	the	DET
ijtc-890	98	2	t	t	NOUN
ijtc-890	98	3	-	-	PUNCT
ijtc-890	98	4	test	test	NOUN
ijtc-890	98	5	and	and	CCONJ
ijtc-890	98	6	the	the	DET
ijtc-890	98	7	coefficient	coefficient	NOUN
ijtc-890	98	8	of	of	ADP
ijtc-890	98	9	determination	determination	NOUN
ijtc-890	98	10	(	(	PUNCT
ijtc-890	98	11	r	r	NOUN
ijtc-890	98	12	-	-	PUNCT
ijtc-890	98	13	square	square	NOUN
ijtc-890	98	14	)	)	PUNCT
ijtc-890	98	15	are	be	AUX
ijtc-890	98	16	the	the	DET
ijtc-890	98	17	two	two	NUM
ijtc-890	98	18	major	major	ADJ
ijtc-890	98	19	tests	test	NOUN
ijtc-890	98	20	for	for	ADP
ijtc-890	98	21	determining	determine	VERB
ijtc-890	98	22	model	model	NOUN
ijtc-890	98	23	appropriateness	appropriateness	NOUN
ijtc-890	98	24	.	.	PUNCT
ijtc-890	99	1	result	result	NOUN
ijtc-890	99	2	and	and	CCONJ
ijtc-890	99	3	discussion	discussion	NOUN
ijtc-890	99	4	validity	validity	NOUN
ijtc-890	99	5	test	test	NOUN
ijtc-890	99	6	product	product	NOUN
ijtc-890	99	7	occurrence	occurrence	NOUN
ijtc-890	99	8	the	the	DET
ijtc-890	99	9	validity	validity	NOUN
ijtc-890	99	10	test	test	NOUN
ijtc-890	99	11	of	of	ADP
ijtc-890	99	12	this	this	DET
ijtc-890	99	13	study	study	NOUN
ijtc-890	99	14	used	use	VERB
ijtc-890	99	15	the	the	DET
ijtc-890	99	16	pearson	pearson	NOUN
ijtc-890	99	17	correlation	correlation	NOUN
ijtc-890	99	18	technique	technique	NOUN
ijtc-890	99	19	with	with	ADP
ijtc-890	99	20	a	a	DET
ijtc-890	99	21	5	5	NUM
ijtc-890	99	22	%	%	NOUN
ijtc-890	99	23	significance	significance	NOUN
ijtc-890	99	24	level	level	NOUN
ijtc-890	99	25	.	.	PUNCT
ijtc-890	100	1	where	where	SCONJ
ijtc-890	100	2	the	the	DET
ijtc-890	100	3	test	test	NOUN
ijtc-890	100	4	looks	look	VERB
ijtc-890	100	5	at	at	ADP
ijtc-890	100	6	the	the	DET
ijtc-890	100	7	correlation	correlation	NOUN
ijtc-890	100	8	coefficient	coefficient	NOUN
ijtc-890	100	9	(	(	PUNCT
ijtc-890	100	10	rxy	rxy	PROPN
ijtc-890	100	11	)	)	PUNCT
ijtc-890	100	12	,	,	PUNCT
ijtc-890	100	13	which	which	PRON
ijtc-890	100	14	expresses	express	VERB
ijtc-890	100	15	the	the	DET
ijtc-890	100	16	link	link	NOUN
ijtc-890	100	17	between	between	ADP
ijtc-890	100	18	the	the	DET
ijtc-890	100	19	scores	score	NOUN
ijtc-890	100	20	of	of	ADP
ijtc-890	100	21	the	the	DET
ijtc-890	100	22	question	question	NOUN
ijtc-890	100	23	items	item	NOUN
ijtc-890	100	24	and	and	CCONJ
ijtc-890	100	25	the	the	DET
ijtc-890	100	26	total	total	ADJ
ijtc-890	100	27	score	score	NOUN
ijtc-890	100	28	(	(	PUNCT
ijtc-890	100	29	item	item	NOUN
ijtc-890	100	30	-	-	PUNCT
ijtc-890	100	31	total	total	NOUN
ijtc-890	100	32	correlation	correlation	NOUN
ijtc-890	100	33	)	)	PUNCT
ijtc-890	100	34	.	.	PUNCT
ijtc-890	101	1	if	if	SCONJ
ijtc-890	101	2	the	the	DET
ijtc-890	101	3	rcount	rcount	NOUN
ijtc-890	101	4	findings	finding	NOUN
ijtc-890	101	5	are	be	AUX
ijtc-890	101	6	larger	large	ADJ
ijtc-890	101	7	than	than	ADP
ijtc-890	101	8	the	the	DET
ijtc-890	101	9	r	r	NOUN
ijtc-890	101	10	-	-	PUNCT
ijtc-890	101	11	table	table	NOUN
ijtc-890	101	12	and	and	CCONJ
ijtc-890	101	13	the	the	DET
ijtc-890	101	14	value	value	NOUN
ijtc-890	101	15	is	be	AUX
ijtc-890	101	16	positive	positive	ADJ
ijtc-890	101	17	,	,	PUNCT
ijtc-890	101	18	the	the	DET
ijtc-890	101	19	questions	question	NOUN
ijtc-890	101	20	in	in	ADP
ijtc-890	101	21	the	the	DET
ijtc-890	101	22	research	research	NOUN
ijtc-890	101	23	questionnaire	questionnaire	NOUN
ijtc-890	101	24	are	be	AUX
ijtc-890	101	25	considered	consider	VERB
ijtc-890	101	26	legitimate	legitimate	ADJ
ijtc-890	101	27	;	;	PUNCT
ijtc-890	101	28	otherwise	otherwise	ADV
ijtc-890	101	29	,	,	PUNCT
ijtc-890	101	30	the	the	DET
ijtc-890	101	31	questions	question	NOUN
ijtc-890	101	32	are	be	AUX
ijtc-890	101	33	considered	consider	VERB
ijtc-890	101	34	invalid	invalid	ADJ
ijtc-890	101	35	.	.	PUNCT
ijtc-890	102	1	tabel	tabel	NOUN
ijtc-890	102	2	1	1	NUM
ijtc-890	102	3	.	.	PUNCT
ijtc-890	102	4	correlations	correlation	NOUN
ijtc-890	102	5	question	question	NOUN
ijtc-890	102	6	items	item	NOUN
ijtc-890	102	7	management	management	NOUN
ijtc-890	102	8	knowledge	knowledge	NOUN
ijtc-890	102	9	x1.1	x1.1	PROPN
ijtc-890	103	1	x1.2	x1.2	PROPN
ijtc-890	103	2	x1.3	x1.3	PROPN
ijtc-890	103	3	x1.4	x1.4	PROPN
ijtc-890	103	4	x1.5	x1.5	X
ijtc-890	103	5	x1.6	x1.6	X
ijtc-890	104	1	x1.7	x1.7	PROPN
ijtc-890	104	2	x1.8	x1.8	PROPN
ijtc-890	104	3	pearson	pearson	PROPN
ijtc-890	104	4	correlation	correlation	NOUN
ijtc-890	104	5	0,578	0,578	NUM
ijtc-890	104	6	*	*	PUNCT
ijtc-890	104	7	*	*	PUNCT
ijtc-890	105	1	0,603	0,603	NUM
ijtc-890	105	2	*	*	PUNCT
ijtc-890	105	3	*	*	PUNCT
ijtc-890	105	4	0,814	0,814	NUM
ijtc-890	105	5	*	*	PUNCT
ijtc-890	105	6	*	*	PUNCT
ijtc-890	105	7	0,800	0,800	NUM
ijtc-890	105	8	*	*	X
ijtc-890	105	9	*	*	PUNCT
ijtc-890	105	10	0,635	0,635	PUNCT
ijtc-890	105	11	*	*	PUNCT
ijtc-890	105	12	*	*	PUNCT
ijtc-890	105	13	0,837	0,837	PUNCT
ijtc-890	105	14	*	*	PUNCT
ijtc-890	105	15	*	*	PUNCT
ijtc-890	105	16	0,790	0,790	NUM
ijtc-890	105	17	*	*	PUNCT
ijtc-890	105	18	*	*	NOUN
ijtc-890	105	19	0,817	0,817	PUNCT
ijtc-890	105	20	*	*	PUNCT
ijtc-890	105	21	*	*	PUNCT
ijtc-890	105	22	sig	sig	X
ijtc-890	105	23	.	.	PUNCT
ijtc-890	106	1	(	(	PUNCT
ijtc-890	106	2	2	2	NUM
ijtc-890	106	3	-	-	PUNCT
ijtc-890	106	4	tailed	tailed	ADJ
ijtc-890	106	5	)	)	PUNCT
ijtc-890	107	1	0,000	0,000	NUM
ijtc-890	108	1	0,000	0,000	NUM
ijtc-890	108	2	0,000	0,000	NUM
ijtc-890	108	3	0,000	0,000	NUM
ijtc-890	108	4	0,000	0,000	NUM
ijtc-890	108	5	0,000	0,000	NUM
ijtc-890	108	6	0,000	0,000	NUM
ijtc-890	108	7	0,000	0,000	NUM
ijtc-890	108	8	n	n	PRON
ijtc-890	108	9	74	74	NUM
ijtc-890	108	10	74	74	NUM
ijtc-890	108	11	74	74	NUM
ijtc-890	108	12	74	74	NUM
ijtc-890	108	13	74	74	NUM
ijtc-890	108	14	74	74	NUM
ijtc-890	108	15	74	74	NUM
ijtc-890	108	16	74	74	NUM
ijtc-890	109	1	question	question	NOUN
ijtc-890	109	2	items	item	NOUN
ijtc-890	109	3	ability	ability	NOUN
ijtc-890	109	4	to	to	PART
ijtc-890	109	5	prepare	prepare	VERB
ijtc-890	109	6	financial	financial	ADJ
ijtc-890	109	7	statements	statement	NOUN
ijtc-890	109	8	y.1	y.1	NOUN
ijtc-890	109	9	y.2	y.2	PROPN
ijtc-890	110	1	y.3	y.3	PROPN
ijtc-890	110	2	y.4	y.4	PROPN
ijtc-890	111	1	y.5	y.5	X
ijtc-890	112	1	y.6	y.6	NOUN
ijtc-890	112	2	y.7	y.7	X
ijtc-890	113	1	y.8	y.8	X
ijtc-890	113	2	pearson	pearson	NOUN
ijtc-890	113	3	correlation	correlation	NOUN
ijtc-890	113	4	0,611	0,611	NUM
ijtc-890	113	5	*	*	PUNCT
ijtc-890	113	6	*	*	PUNCT
ijtc-890	113	7	0,810	0,810	NUM
ijtc-890	113	8	*	*	PUNCT
ijtc-890	113	9	*	*	X
ijtc-890	113	10	0,715	0,715	NUM
ijtc-890	113	11	*	*	PUNCT
ijtc-890	113	12	*	*	NOUN
ijtc-890	113	13	0,685	0,685	NUM
ijtc-890	113	14	*	*	SYM
ijtc-890	113	15	*	*	NOUN
ijtc-890	113	16	0,674	0,674	NUM
ijtc-890	113	17	*	*	PUNCT
ijtc-890	113	18	*	*	PUNCT
ijtc-890	113	19	0,834	0,834	NUM
ijtc-890	113	20	*	*	PUNCT
ijtc-890	113	21	*	*	PUNCT
ijtc-890	113	22	0,865	0,865	NUM
ijtc-890	113	23	*	*	X
ijtc-890	113	24	*	*	NOUN
ijtc-890	113	25	0,812	0,812	NUM
ijtc-890	113	26	*	*	SYM
ijtc-890	113	27	*	*	X
ijtc-890	113	28	sig	sig	X
ijtc-890	113	29	.	.	PUNCT
ijtc-890	114	1	(	(	PUNCT
ijtc-890	114	2	2	2	NUM
ijtc-890	114	3	-	-	PUNCT
ijtc-890	114	4	tailed	tailed	ADJ
ijtc-890	114	5	)	)	PUNCT
ijtc-890	115	1	0,000	0,000	NUM
ijtc-890	116	1	0,000	0,000	NUM
ijtc-890	116	2	0,000	0,000	NUM
ijtc-890	116	3	0,000	0,000	NUM
ijtc-890	116	4	0,000	0,000	NUM
ijtc-890	116	5	0,000	0,000	NUM
ijtc-890	116	6	0,000	0,000	NUM
ijtc-890	116	7	0,000	0,000	NUM
ijtc-890	116	8	n	n	PRON
ijtc-890	116	9	74	74	NUM
ijtc-890	116	10	74	74	NUM
ijtc-890	116	11	74	74	NUM
ijtc-890	116	12	74	74	NUM
ijtc-890	116	13	74	74	NUM
ijtc-890	116	14	74	74	NUM
ijtc-890	116	15	74	74	NUM
ijtc-890	116	16	74	74	NUM
ijtc-890	116	17	source	source	NOUN
ijtc-890	116	18	:	:	PUNCT
ijtc-890	116	19	output	output	PROPN
ijtc-890	116	20	spss	spss	PROPN
ijtc-890	116	21	ver	ver	PROPN
ijtc-890	116	22	26	26	NUM
ijtc-890	116	23	(	(	PUNCT
ijtc-890	116	24	2023	2023	NUM
ijtc-890	116	25	)	)	PUNCT
ijtc-890	116	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-890	116	27	the	the	DET
ijtc-890	116	28	effect	effect	NOUN
ijtc-890	116	29	of	of	ADP
ijtc-890	116	30	management	management	NOUN
ijtc-890	116	31	knowledge	knowledge	NOUN
ijtc-890	116	32	influences	influence	VERB
ijtc-890	116	33	the	the	DET
ijtc-890	116	34	preparation	preparation	NOUN
ijtc-890	116	35	of	of	ADP
ijtc-890	116	36	msmes	msme	NOUN
ijtc-890	116	37	financial	financial	ADJ
ijtc-890	116	38	statements	statement	NOUN
ijtc-890	116	39	hikmahwati	hikmahwati	PROPN
ijtc-890	116	40	and	and	CCONJ
ijtc-890	116	41	irwansyah	irwansyah	NOUN
ijtc-890	116	42	837	837	NUM
ijtc-890	116	43	|	|	ADV
ijtc-890	116	44	ilomata	ilomata	PROPN
ijtc-890	116	45	international	international	ADJ
ijtc-890	116	46	journal	journal	NOUN
ijtc-890	116	47	of	of	ADP
ijtc-890	116	48	tax	tax	PROPN
ijtc-890	116	49	&	&	CCONJ
ijtc-890	116	50	accounting	accounting	PROPN
ijtc-890	116	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	116	52	the	the	DET
ijtc-890	116	53	validity	validity	NOUN
ijtc-890	116	54	test	test	NOUN
ijtc-890	116	55	findings	finding	NOUN
ijtc-890	116	56	in	in	ADP
ijtc-890	116	57	the	the	DET
ijtc-890	116	58	correlations	correlation	NOUN
ijtc-890	116	59	table	table	NOUN
ijtc-890	116	60	show	show	VERB
ijtc-890	116	61	that	that	SCONJ
ijtc-890	116	62	all	all	DET
ijtc-890	116	63	75	75	NUM
ijtc-890	116	64	questions	question	NOUN
ijtc-890	116	65	about	about	ADP
ijtc-890	116	66	management	management	NOUN
ijtc-890	116	67	knowledge	knowledge	NOUN
ijtc-890	116	68	and	and	CCONJ
ijtc-890	116	69	financial	financial	ADJ
ijtc-890	116	70	statement	statement	NOUN
ijtc-890	116	71	preparation	preparation	NOUN
ijtc-890	116	72	abilities	ability	NOUN
ijtc-890	116	73	are	be	AUX
ijtc-890	116	74	regarded	regard	VERB
ijtc-890	116	75	valid	valid	ADJ
ijtc-890	116	76	or	or	CCONJ
ijtc-890	116	77	useable	useable	ADJ
ijtc-890	116	78	since	since	SCONJ
ijtc-890	116	79	the	the	DET
ijtc-890	116	80	computed	computed	ADJ
ijtc-890	116	81	r	r	NOUN
ijtc-890	116	82	-	-	PUNCT
ijtc-890	116	83	value	value	NOUN
ijtc-890	116	84	is	be	AUX
ijtc-890	116	85	larger	large	ADJ
ijtc-890	116	86	than	than	ADP
ijtc-890	116	87	the	the	DET
ijtc-890	116	88	tabulated	tabulate	VERB
ijtc-890	116	89	r	r	NOUN
ijtc-890	116	90	-	-	PUNCT
ijtc-890	116	91	value	value	NOUN
ijtc-890	116	92	.	.	PUNCT
ijtc-890	117	1	the	the	DET
ijtc-890	117	2	fact	fact	NOUN
ijtc-890	117	3	that	that	SCONJ
ijtc-890	117	4	the	the	DET
ijtc-890	117	5	significant	significant	ADJ
ijtc-890	117	6	value	value	NOUN
ijtc-890	117	7	(	(	PUNCT
ijtc-890	117	8	2	2	NUM
ijtc-890	117	9	-	-	PUNCT
ijtc-890	117	10	tailed	tail	VERB
ijtc-890	117	11	)	)	PUNCT
ijtc-890	117	12	for	for	ADP
ijtc-890	117	13	the	the	DET
ijtc-890	117	14	variables	variable	NOUN
ijtc-890	117	15	utilized	utilize	VERB
ijtc-890	117	16	is	be	AUX
ijtc-890	117	17	0.000	0.000	NUM
ijtc-890	117	18	,	,	PUNCT
ijtc-890	117	19	which	which	PRON
ijtc-890	117	20	is	be	AUX
ijtc-890	117	21	less	less	ADJ
ijtc-890	117	22	than	than	ADP
ijtc-890	117	23	0.05	0.05	NUM
ijtc-890	117	24	,	,	PUNCT
ijtc-890	117	25	supports	support	VERB
ijtc-890	117	26	this	this	PRON
ijtc-890	117	27	.	.	PUNCT
ijtc-890	118	1	for	for	ADP
ijtc-890	118	2	an	an	DET
ijtc-890	118	3	n	n	NOUN
ijtc-890	118	4	of	of	ADP
ijtc-890	118	5	75	75	NUM
ijtc-890	118	6	and	and	CCONJ
ijtc-890	118	7	a	a	DET
ijtc-890	118	8	significance	significance	NOUN
ijtc-890	118	9	level	level	NOUN
ijtc-890	118	10	of	of	ADP
ijtc-890	118	11	5	5	NUM
ijtc-890	118	12	%	%	NOUN
ijtc-890	118	13	,	,	PUNCT
ijtc-890	118	14	the	the	DET
ijtc-890	118	15	tabulated	tabulate	VERB
ijtc-890	118	16	r	r	NOUN
ijtc-890	118	17	-	-	PUNCT
ijtc-890	118	18	value	value	NOUN
ijtc-890	118	19	is	be	AUX
ijtc-890	118	20	found	find	VERB
ijtc-890	118	21	to	to	PART
ijtc-890	118	22	be	be	AUX
ijtc-890	118	23	0.2270	0.2270	NUM
ijtc-890	118	24	.	.	PUNCT
ijtc-890	119	1	the	the	DET
ijtc-890	119	2	calculated	calculated	ADJ
ijtc-890	119	3	r	r	NOUN
ijtc-890	119	4	-	-	PUNCT
ijtc-890	119	5	values	value	NOUN
ijtc-890	119	6	for	for	ADP
ijtc-890	119	7	each	each	DET
ijtc-890	119	8	variable	variable	NOUN
ijtc-890	119	9	based	base	VERB
ijtc-890	119	10	on	on	ADP
ijtc-890	119	11	pearson	pearson	PROPN
ijtc-890	119	12	correlation	correlation	NOUN
ijtc-890	119	13	,	,	PUNCT
ijtc-890	119	14	which	which	PRON
ijtc-890	119	15	were	be	AUX
ijtc-890	119	16	obtained	obtain	VERB
ijtc-890	119	17	as	as	ADP
ijtc-890	119	18	the	the	DET
ijtc-890	119	19	average	average	NOUN
ijtc-890	119	20	,	,	PUNCT
ijtc-890	119	21	are	be	AUX
ijtc-890	119	22	consistently	consistently	ADV
ijtc-890	119	23	larger	large	ADJ
ijtc-890	119	24	than	than	ADP
ijtc-890	119	25	the	the	DET
ijtc-890	119	26	tabulated	tabulate	VERB
ijtc-890	119	27	r	r	NOUN
ijtc-890	119	28	-	-	PUNCT
ijtc-890	119	29	value	value	NOUN
ijtc-890	119	30	of	of	ADP
ijtc-890	119	31	0.2270	0.2270	NUM
ijtc-890	119	32	.	.	PUNCT
ijtc-890	120	1	reliability	reliability	NOUN
ijtc-890	120	2	test	test	NOUN
ijtc-890	120	3	the	the	DET
ijtc-890	120	4	purpose	purpose	NOUN
ijtc-890	120	5	of	of	ADP
ijtc-890	120	6	the	the	DET
ijtc-890	120	7	reliability	reliability	NOUN
ijtc-890	120	8	test	test	NOUN
ijtc-890	120	9	is	be	AUX
ijtc-890	120	10	to	to	PART
ijtc-890	120	11	assess	assess	VERB
ijtc-890	120	12	whether	whether	SCONJ
ijtc-890	120	13	the	the	DET
ijtc-890	120	14	data	datum	NOUN
ijtc-890	120	15	collected	collect	VERB
ijtc-890	120	16	in	in	ADP
ijtc-890	120	17	the	the	DET
ijtc-890	120	18	research	research	NOUN
ijtc-890	120	19	demonstrate	demonstrate	VERB
ijtc-890	120	20	adequate	adequate	ADJ
ijtc-890	120	21	internal	internal	ADJ
ijtc-890	120	22	consistency	consistency	NOUN
ijtc-890	120	23	.	.	PUNCT
ijtc-890	121	1	the	the	DET
ijtc-890	121	2	cronbach	cronbach	NOUN
ijtc-890	121	3	's	's	PART
ijtc-890	121	4	alpha	alpha	ADJ
ijtc-890	121	5	coefficient	coefficient	NOUN
ijtc-890	121	6	was	be	AUX
ijtc-890	121	7	utilized	utilize	VERB
ijtc-890	121	8	to	to	PART
ijtc-890	121	9	make	make	VERB
ijtc-890	121	10	this	this	DET
ijtc-890	121	11	judgment	judgment	NOUN
ijtc-890	121	12	.	.	PUNCT
ijtc-890	122	1	a	a	DET
ijtc-890	122	2	cronbach	cronbach	NOUN
ijtc-890	122	3	's	's	PART
ijtc-890	122	4	alpha	alpha	ADJ
ijtc-890	122	5	score	score	NOUN
ijtc-890	122	6	better	well	ADV
ijtc-890	122	7	than	than	ADP
ijtc-890	122	8	0.60	0.60	NUM
ijtc-890	122	9	is	be	AUX
ijtc-890	122	10	required	require	VERB
ijtc-890	122	11	for	for	ADP
ijtc-890	122	12	a	a	DET
ijtc-890	122	13	questionnaire	questionnaire	NOUN
ijtc-890	122	14	to	to	PART
ijtc-890	122	15	be	be	AUX
ijtc-890	122	16	reliable	reliable	ADJ
ijtc-890	122	17	(	(	PUNCT
ijtc-890	122	18	ghozali	ghozali	ADJ
ijtc-890	122	19	,	,	PUNCT
ijtc-890	122	20	2016	2016	NUM
ijtc-890	122	21	)	)	PUNCT
ijtc-890	122	22	.	.	PUNCT
ijtc-890	123	1	table	table	NOUN
ijtc-890	123	2	2	2	NUM
ijtc-890	123	3	.	.	PUNCT
ijtc-890	123	4	reliability	reliability	NOUN
ijtc-890	123	5	statistics	statistic	NOUN
ijtc-890	123	6	cronbach	cronbach	VERB
ijtc-890	123	7	's	's	PART
ijtc-890	123	8	alpha	alpha	NOUN
ijtc-890	123	9	n	n	NOUN
ijtc-890	123	10	of	of	ADP
ijtc-890	123	11	items	item	NOUN
ijtc-890	123	12	0,927	0,927	NUM
ijtc-890	123	13	17	17	NUM
ijtc-890	123	14	source	source	NOUN
ijtc-890	123	15	:	:	PUNCT
ijtc-890	123	16	spss	spss	PROPN
ijtc-890	123	17	output	output	PROPN
ijtc-890	123	18	version	version	PROPN
ijtc-890	123	19	26	26	NUM
ijtc-890	123	20	(	(	PUNCT
ijtc-890	123	21	2023	2023	NUM
ijtc-890	123	22	)	)	PUNCT
ijtc-890	123	23	from	from	ADP
ijtc-890	123	24	the	the	DET
ijtc-890	123	25	reliability	reliability	NOUN
ijtc-890	123	26	statistics	statistic	NOUN
ijtc-890	123	27	table	table	NOUN
ijtc-890	123	28	,	,	PUNCT
ijtc-890	123	29	the	the	DET
ijtc-890	123	30	cronbach	cronbach	NOUN
ijtc-890	123	31	's	's	PART
ijtc-890	123	32	alpha	alpha	NOUN
ijtc-890	123	33	value	value	NOUN
ijtc-890	123	34	for	for	ADP
ijtc-890	123	35	the	the	DET
ijtc-890	123	36	variables	variable	NOUN
ijtc-890	123	37	of	of	ADP
ijtc-890	123	38	is	be	AUX
ijtc-890	123	39	clearly	clearly	ADV
ijtc-890	123	40	positive	positive	ADJ
ijtc-890	123	41	management	management	NOUN
ijtc-890	123	42	knowledge	knowledge	NOUN
ijtc-890	123	43	(	(	PUNCT
ijtc-890	123	44	x	x	NOUN
ijtc-890	123	45	)	)	PUNCT
ijtc-890	123	46	and	and	CCONJ
ijtc-890	123	47	financial	financial	ADJ
ijtc-890	123	48	statements	statement	NOUN
ijtc-890	123	49	preparation	preparation	NOUN
ijtc-890	123	50	skills	skill	NOUN
ijtc-890	123	51	(	(	PUNCT
ijtc-890	123	52	y	y	NOUN
ijtc-890	123	53	)	)	PUNCT
ijtc-890	123	54	is	be	AUX
ijtc-890	123	55	0.927	0.927	NUM
ijtc-890	123	56	,	,	PUNCT
ijtc-890	123	57	which	which	PRON
ijtc-890	123	58	is	be	AUX
ijtc-890	123	59	greater	great	ADJ
ijtc-890	123	60	than	than	ADP
ijtc-890	123	61	0.60	0.60	NUM
ijtc-890	123	62	.	.	PUNCT
ijtc-890	124	1	this	this	PRON
ijtc-890	124	2	signifies	signify	VERB
ijtc-890	124	3	that	that	SCONJ
ijtc-890	124	4	the	the	DET
ijtc-890	124	5	17	17	NUM
ijtc-890	124	6	questionnaire	questionnaire	NOUN
ijtc-890	124	7	items	item	NOUN
ijtc-890	124	8	related	relate	VERB
ijtc-890	124	9	to	to	ADP
ijtc-890	124	10	the	the	DET
ijtc-890	124	11	variables	variable	NOUN
ijtc-890	124	12	of	of	ADP
ijtc-890	124	13	management	management	NOUN
ijtc-890	124	14	knowledge	knowledge	NOUN
ijtc-890	124	15	and	and	CCONJ
ijtc-890	124	16	financial	financial	ADJ
ijtc-890	124	17	statements	statement	NOUN
ijtc-890	124	18	preparation	preparation	NOUN
ijtc-890	124	19	skills	skill	NOUN
ijtc-890	124	20	are	be	AUX
ijtc-890	124	21	reliable	reliable	ADJ
ijtc-890	124	22	.	.	PUNCT
ijtc-890	125	1	therefore	therefore	ADV
ijtc-890	125	2	,	,	PUNCT
ijtc-890	125	3	these	these	DET
ijtc-890	125	4	variables	variable	NOUN
ijtc-890	125	5	can	can	AUX
ijtc-890	125	6	be	be	AUX
ijtc-890	125	7	further	far	ADV
ijtc-890	125	8	analyzed	analyze	VERB
ijtc-890	125	9	using	use	VERB
ijtc-890	125	10	regression	regression	NOUN
ijtc-890	125	11	analysis	analysis	NOUN
ijtc-890	125	12	to	to	PART
ijtc-890	125	13	determine	determine	VERB
ijtc-890	125	14	the	the	DET
ijtc-890	125	15	influence	influence	NOUN
ijtc-890	125	16	of	of	ADP
ijtc-890	125	17	management	management	NOUN
ijtc-890	125	18	knowledge	knowledge	NOUN
ijtc-890	125	19	and	and	CCONJ
ijtc-890	125	20	financial	financial	ADJ
ijtc-890	125	21	statements	statement	NOUN
ijtc-890	125	22	preparation	preparation	NOUN
ijtc-890	125	23	skills	skill	NOUN
ijtc-890	125	24	.	.	PUNCT
ijtc-890	126	1	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	126	2	test	test	NOUN
ijtc-890	126	3	a	a	DET
ijtc-890	126	4	good	good	ADJ
ijtc-890	126	5	regression	regression	NOUN
ijtc-890	126	6	model	model	NOUN
ijtc-890	126	7	should	should	AUX
ijtc-890	126	8	not	not	PART
ijtc-890	126	9	exhibit	exhibit	VERB
ijtc-890	126	10	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	126	11	,	,	PUNCT
ijtc-890	126	12	so	so	SCONJ
ijtc-890	126	13	it	it	PRON
ijtc-890	126	14	's	be	AUX
ijtc-890	126	15	necessary	necessary	ADJ
ijtc-890	126	16	to	to	PART
ijtc-890	126	17	perform	perform	VERB
ijtc-890	126	18	a	a	DET
ijtc-890	126	19	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	126	20	test	test	NOUN
ijtc-890	126	21	.	.	PUNCT
ijtc-890	127	1	the	the	DET
ijtc-890	127	2	purpose	purpose	NOUN
ijtc-890	127	3	of	of	ADP
ijtc-890	127	4	the	the	DET
ijtc-890	127	5	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	127	6	test	test	NOUN
ijtc-890	127	7	is	be	AUX
ijtc-890	127	8	to	to	PART
ijtc-890	127	9	determine	determine	VERB
ijtc-890	127	10	whether	whether	SCONJ
ijtc-890	127	11	there	there	PRON
ijtc-890	127	12	is	be	VERB
ijtc-890	127	13	unequal	unequal	ADJ
ijtc-890	127	14	variance	variance	NOUN
ijtc-890	127	15	of	of	ADP
ijtc-890	127	16	residual	residual	ADJ
ijtc-890	127	17	values	value	NOUN
ijtc-890	127	18	across	across	ADP
ijtc-890	127	19	different	different	ADJ
ijtc-890	127	20	observations	observation	NOUN
ijtc-890	127	21	in	in	ADP
ijtc-890	127	22	the	the	DET
ijtc-890	127	23	formed	form	VERB
ijtc-890	127	24	regression	regression	NOUN
ijtc-890	127	25	model	model	NOUN
ijtc-890	127	26	.	.	PUNCT
ijtc-890	128	1	if	if	SCONJ
ijtc-890	128	2	the	the	DET
ijtc-890	128	3	variance	variance	NOUN
ijtc-890	128	4	of	of	ADP
ijtc-890	128	5	residual	residual	ADJ
ijtc-890	128	6	values	value	NOUN
ijtc-890	128	7	remains	remain	VERB
ijtc-890	128	8	constant	constant	ADJ
ijtc-890	128	9	from	from	ADP
ijtc-890	128	10	one	one	NUM
ijtc-890	128	11	observation	observation	NOUN
ijtc-890	128	12	to	to	ADP
ijtc-890	128	13	another	another	PRON
ijtc-890	128	14	,	,	PUNCT
ijtc-890	128	15	it	it	PRON
ijtc-890	128	16	is	be	AUX
ijtc-890	128	17	referred	refer	VERB
ijtc-890	128	18	to	to	ADP
ijtc-890	128	19	as	as	ADP
ijtc-890	128	20	homoskedasticity	homoskedasticity	NOUN
ijtc-890	128	21	.	.	PUNCT
ijtc-890	129	1	however	however	ADV
ijtc-890	129	2	,	,	PUNCT
ijtc-890	129	3	if	if	SCONJ
ijtc-890	129	4	the	the	DET
ijtc-890	129	5	variance	variance	NOUN
ijtc-890	129	6	of	of	ADP
ijtc-890	129	7	residual	residual	ADJ
ijtc-890	129	8	values	value	NOUN
ijtc-890	129	9	varies	vary	VERB
ijtc-890	129	10	across	across	ADP
ijtc-890	129	11	observations	observation	NOUN
ijtc-890	129	12	,	,	PUNCT
ijtc-890	129	13	it	it	PRON
ijtc-890	129	14	is	be	AUX
ijtc-890	129	15	called	call	VERB
ijtc-890	129	16	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	129	17	.	.	PUNCT
ijtc-890	130	1	the	the	DET
ijtc-890	130	2	results	result	NOUN
ijtc-890	130	3	of	of	ADP
ijtc-890	130	4	the	the	DET
ijtc-890	130	5	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	130	6	test	test	NOUN
ijtc-890	130	7	using	use	VERB
ijtc-890	130	8	the	the	DET
ijtc-890	130	9	glejser	glejser	NOUN
ijtc-890	130	10	test	test	NOUN
ijtc-890	130	11	are	be	AUX
ijtc-890	130	12	shown	show	VERB
ijtc-890	130	13	in	in	ADP
ijtc-890	130	14	table	table	NOUN
ijtc-890	130	15	3	3	NUM
ijtc-890	130	16	:	:	PUNCT
ijtc-890	130	17	table	table	NOUN
ijtc-890	130	18	3	3	NUM
ijtc-890	130	19	.	.	PUNCT
ijtc-890	130	20	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	130	21	test	test	NOUN
ijtc-890	130	22	results	result	VERB
ijtc-890	130	23	coefficientsa	coefficientsa	NOUN
ijtc-890	130	24	model	model	VERB
ijtc-890	130	25	unstandardized	unstandardized	ADJ
ijtc-890	130	26	coefficients	coefficient	NOUN
ijtc-890	130	27	standardized	standardize	VERB
ijtc-890	130	28	coefficients	coefficient	NOUN
ijtc-890	130	29	t	t	PROPN
ijtc-890	130	30	sig	sig	PROPN
ijtc-890	130	31	.	.	PUNCT
ijtc-890	131	1	b	b	X
ijtc-890	131	2	std	std	PROPN
ijtc-890	131	3	.	.	NOUN
ijtc-890	131	4	error	error	NOUN
ijtc-890	131	5	beta	beta	NOUN
ijtc-890	131	6	1	1	NUM
ijtc-890	131	7	(	(	PUNCT
ijtc-890	131	8	constant	constant	ADJ
ijtc-890	131	9	)	)	PUNCT
ijtc-890	131	10	4,294	4,294	NUM
ijtc-890	131	11	1,600	1,600	NUM
ijtc-890	131	12	2,685	2,685	NUM
ijtc-890	131	13	0,009	0,009	NUM
ijtc-890	131	14	management	management	NOUN
ijtc-890	131	15	knowledge	knowledge	NOUN
ijtc-890	132	1	-0,043	-0,043	NOUN
ijtc-890	132	2	0,071	0,071	NUM
ijtc-890	133	1	-0,071	-0,071	PRON
ijtc-890	134	1	-0,607	-0,607	NOUN
ijtc-890	134	2	0,546	0,546	NUM
ijtc-890	134	3	a.	a.	NOUN
ijtc-890	134	4	dependent	dependent	ADJ
ijtc-890	134	5	variable	variable	NOUN
ijtc-890	134	6	:	:	PUNCT
ijtc-890	134	7	abs_res	abs_re	VERB
ijtc-890	134	8	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-890	134	9	the	the	DET
ijtc-890	134	10	effect	effect	NOUN
ijtc-890	134	11	of	of	ADP
ijtc-890	134	12	management	management	NOUN
ijtc-890	134	13	knowledge	knowledge	NOUN
ijtc-890	134	14	influences	influence	VERB
ijtc-890	134	15	the	the	DET
ijtc-890	134	16	preparation	preparation	NOUN
ijtc-890	134	17	of	of	ADP
ijtc-890	134	18	msmes	msme	NOUN
ijtc-890	134	19	financial	financial	ADJ
ijtc-890	134	20	statements	statement	NOUN
ijtc-890	134	21	hikmahwati	hikmahwati	ADV
ijtc-890	134	22	and	and	CCONJ
ijtc-890	134	23	irwansyah	irwansyah	PROPN
ijtc-890	134	24	838	838	NUM
ijtc-890	134	25	|	|	ADV
ijtc-890	134	26	ilomata	ilomata	PROPN
ijtc-890	134	27	international	international	ADJ
ijtc-890	134	28	journal	journal	NOUN
ijtc-890	134	29	of	of	ADP
ijtc-890	134	30	tax	tax	PROPN
ijtc-890	134	31	&	&	CCONJ
ijtc-890	134	32	accounting	accounting	PROPN
ijtc-890	134	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	134	34	according	accord	VERB
ijtc-890	134	35	to	to	ADP
ijtc-890	134	36	the	the	DET
ijtc-890	134	37	results	result	NOUN
ijtc-890	134	38	in	in	ADP
ijtc-890	134	39	table	table	NOUN
ijtc-890	134	40	3	3	NUM
ijtc-890	134	41	's	's	PART
ijtc-890	134	42	coefficients	coefficient	NOUN
ijtc-890	134	43	section	section	NOUN
ijtc-890	134	44	,	,	PUNCT
ijtc-890	134	45	the	the	DET
ijtc-890	134	46	significance	significance	NOUN
ijtc-890	134	47	value	value	NOUN
ijtc-890	134	48	(	(	PUNCT
ijtc-890	134	49	sig	sig	NOUN
ijtc-890	134	50	.	.	PUNCT
ijtc-890	134	51	)	)	PUNCT
ijtc-890	134	52	for	for	ADP
ijtc-890	134	53	the	the	DET
ijtc-890	134	54	management	management	NOUN
ijtc-890	134	55	knowledge	knowledge	NOUN
ijtc-890	134	56	variable	variable	NOUN
ijtc-890	134	57	(	(	PUNCT
ijtc-890	134	58	x1	x1	PROPN
ijtc-890	134	59	)	)	PUNCT
ijtc-890	134	60	is	be	AUX
ijtc-890	134	61	0.546	0.546	NUM
ijtc-890	134	62	,	,	PUNCT
ijtc-890	134	63	which	which	PRON
ijtc-890	134	64	is	be	AUX
ijtc-890	134	65	more	more	ADJ
ijtc-890	134	66	than	than	ADP
ijtc-890	134	67	0.05	0.05	NUM
ijtc-890	134	68	.	.	PUNCT
ijtc-890	135	1	as	as	ADP
ijtc-890	135	2	a	a	DET
ijtc-890	135	3	result	result	NOUN
ijtc-890	135	4	,	,	PUNCT
ijtc-890	135	5	we	we	PRON
ijtc-890	135	6	may	may	AUX
ijtc-890	135	7	infer	infer	VERB
ijtc-890	135	8	that	that	SCONJ
ijtc-890	135	9	the	the	DET
ijtc-890	135	10	regression	regression	NOUN
ijtc-890	135	11	model	model	NOUN
ijtc-890	135	12	has	have	VERB
ijtc-890	135	13	no	no	DET
ijtc-890	135	14	indication	indication	NOUN
ijtc-890	135	15	of	of	ADP
ijtc-890	135	16	heteroskedasticity	heteroskedasticity	NOUN
ijtc-890	135	17	.	.	PUNCT
ijtc-890	136	1	multicollinearity	multicollinearity	NOUN
ijtc-890	136	2	test	test	NOUN
ijtc-890	136	3	the	the	DET
ijtc-890	136	4	goal	goal	NOUN
ijtc-890	136	5	of	of	ADP
ijtc-890	136	6	a	a	DET
ijtc-890	136	7	multicollinearity	multicollinearity	NOUN
ijtc-890	136	8	test	test	NOUN
ijtc-890	136	9	in	in	ADP
ijtc-890	136	10	research	research	NOUN
ijtc-890	136	11	is	be	AUX
ijtc-890	136	12	to	to	PART
ijtc-890	136	13	see	see	VERB
ijtc-890	136	14	if	if	SCONJ
ijtc-890	136	15	there	there	PRON
ijtc-890	136	16	is	be	VERB
ijtc-890	136	17	a	a	DET
ijtc-890	136	18	correlation	correlation	NOUN
ijtc-890	136	19	(	(	PUNCT
ijtc-890	136	20	strong	strong	ADJ
ijtc-890	136	21	association	association	NOUN
ijtc-890	136	22	)	)	PUNCT
ijtc-890	136	23	between	between	ADP
ijtc-890	136	24	the	the	DET
ijtc-890	136	25	independent	independent	ADJ
ijtc-890	136	26	variables	variable	NOUN
ijtc-890	136	27	in	in	ADP
ijtc-890	136	28	a	a	DET
ijtc-890	136	29	regression	regression	NOUN
ijtc-890	136	30	model	model	NOUN
ijtc-890	136	31	.	.	PUNCT
ijtc-890	137	1	to	to	PART
ijtc-890	137	2	detect	detect	VERB
ijtc-890	137	3	the	the	DET
ijtc-890	137	4	presence	presence	NOUN
ijtc-890	137	5	of	of	ADP
ijtc-890	137	6	multicollinearity	multicollinearity	NOUN
ijtc-890	137	7	in	in	ADP
ijtc-890	137	8	a	a	DET
ijtc-890	137	9	regression	regression	NOUN
ijtc-890	137	10	model	model	NOUN
ijtc-890	137	11	,	,	PUNCT
ijtc-890	137	12	examine	examine	VERB
ijtc-890	137	13	the	the	DET
ijtc-890	137	14	correlation	correlation	NOUN
ijtc-890	137	15	values	value	NOUN
ijtc-890	137	16	between	between	ADP
ijtc-890	137	17	the	the	DET
ijtc-890	137	18	independent	independent	ADJ
ijtc-890	137	19	variables	variable	NOUN
ijtc-890	137	20	first	first	ADV
ijtc-890	137	21	,	,	PUNCT
ijtc-890	137	22	then	then	ADV
ijtc-890	137	23	the	the	DET
ijtc-890	137	24	condition	condition	NOUN
ijtc-890	137	25	index	index	NOUN
ijtc-890	137	26	and	and	CCONJ
ijtc-890	137	27	eigenvalue	eigenvalue	NOUN
ijtc-890	137	28	,	,	PUNCT
ijtc-890	137	29	and	and	CCONJ
ijtc-890	137	30	finally	finally	ADV
ijtc-890	137	31	the	the	DET
ijtc-890	137	32	tolerance	tolerance	NOUN
ijtc-890	137	33	and	and	CCONJ
ijtc-890	137	34	variance	variance	NOUN
ijtc-890	137	35	inflating	inflate	VERB
ijtc-890	137	36	factor	factor	NOUN
ijtc-890	137	37	(	(	PUNCT
ijtc-890	137	38	vif	vif	PROPN
ijtc-890	137	39	)	)	PUNCT
ijtc-890	137	40	.	.	PUNCT
ijtc-890	138	1	table	table	NOUN
ijtc-890	138	2	4	4	NUM
ijtc-890	138	3	shows	show	VERB
ijtc-890	138	4	the	the	DET
ijtc-890	138	5	results	result	NOUN
ijtc-890	138	6	of	of	ADP
ijtc-890	138	7	the	the	DET
ijtc-890	138	8	multicollinearity	multicollinearity	NOUN
ijtc-890	138	9	test	test	NOUN
ijtc-890	138	10	:	:	PUNCT
ijtc-890	138	11	table	table	NOUN
ijtc-890	138	12	4	4	NUM
ijtc-890	138	13	.	.	PUNCT
ijtc-890	138	14	multicollinearity	multicollinearity	NOUN
ijtc-890	138	15	test	test	NOUN
ijtc-890	138	16	results	result	NOUN
ijtc-890	138	17	coefficientsa	coefficientsa	NOUN
ijtc-890	138	18	model	model	VERB
ijtc-890	138	19	unstandardized	unstandardized	ADJ
ijtc-890	138	20	coefficients	coefficient	NOUN
ijtc-890	138	21	standardized	standardize	VERB
ijtc-890	138	22	coefficients	coefficient	NOUN
ijtc-890	138	23	t	t	PROPN
ijtc-890	138	24	sig	sig	PROPN
ijtc-890	138	25	.	.	PUNCT
ijtc-890	139	1	collinearity	collinearity	PROPN
ijtc-890	139	2	statistics	statistic	NOUN
ijtc-890	139	3	b	b	NOUN
ijtc-890	139	4	std	std	PROPN
ijtc-890	139	5	.	.	NOUN
ijtc-890	139	6	error	error	NOUN
ijtc-890	139	7	beta	beta	NOUN
ijtc-890	139	8	tolerance	tolerance	NOUN
ijtc-890	139	9	vif	vif	NOUN
ijtc-890	139	10	1	1	NUM
ijtc-890	139	11	(	(	PUNCT
ijtc-890	139	12	constant	constant	ADJ
ijtc-890	139	13	)	)	PUNCT
ijtc-890	139	14	3,809	3,809	NUM
ijtc-890	139	15	2,825	2,825	NUM
ijtc-890	139	16	1,348	1,348	NUM
ijtc-890	139	17	0,182	0,182	NUM
ijtc-890	139	18	management	management	NOUN
ijtc-890	139	19	knowledge	knowledge	NOUN
ijtc-890	139	20	0,976	0,976	NUM
ijtc-890	139	21	0,125	0,125	NUM
ijtc-890	139	22	0,676	0,676	NUM
ijtc-890	139	23	7,781	7,781	NUM
ijtc-890	139	24	0,000	0,000	NUM
ijtc-890	139	25	1,000	1,000	NUM
ijtc-890	139	26	1,000	1,000	NUM
ijtc-890	139	27	a.	a.	NOUN
ijtc-890	139	28	dependent	dependent	ADJ
ijtc-890	139	29	variable	variable	NOUN
ijtc-890	139	30	:	:	PUNCT
ijtc-890	139	31	ability	ability	NOUN
ijtc-890	139	32	to	to	PART
ijtc-890	139	33	prepare	prepare	VERB
ijtc-890	139	34	financial	financial	ADJ
ijtc-890	139	35	statements	statement	NOUN
ijtc-890	139	36	the	the	DET
ijtc-890	139	37	tolerance	tolerance	NOUN
ijtc-890	139	38	value	value	NOUN
ijtc-890	139	39	for	for	ADP
ijtc-890	139	40	the	the	DET
ijtc-890	139	41	managerial	managerial	ADJ
ijtc-890	139	42	knowledge	knowledge	NOUN
ijtc-890	139	43	variable	variable	NOUN
ijtc-890	139	44	(	(	PUNCT
ijtc-890	139	45	x	x	X
ijtc-890	139	46	)	)	PUNCT
ijtc-890	139	47	is	be	AUX
ijtc-890	139	48	1.000	1.000	NUM
ijtc-890	139	49	,	,	PUNCT
ijtc-890	139	50	which	which	PRON
ijtc-890	139	51	is	be	AUX
ijtc-890	139	52	more	more	ADJ
ijtc-890	139	53	than	than	ADP
ijtc-890	139	54	0.10	0.10	NUM
ijtc-890	139	55	,	,	PUNCT
ijtc-890	139	56	according	accord	VERB
ijtc-890	139	57	to	to	ADP
ijtc-890	139	58	the	the	DET
ijtc-890	139	59	"	"	PUNCT
ijtc-890	139	60	coefficients	coefficient	NOUN
ijtc-890	139	61	"	"	PUNCT
ijtc-890	139	62	table	table	NOUN
ijtc-890	139	63	generated	generate	VERB
ijtc-890	139	64	in	in	ADP
ijtc-890	139	65	the	the	DET
ijtc-890	139	66	"	"	PUNCT
ijtc-890	139	67	collinearity	collinearity	NOUN
ijtc-890	139	68	statistics	statistic	NOUN
ijtc-890	139	69	"	"	PUNCT
ijtc-890	139	70	section	section	NOUN
ijtc-890	139	71	.	.	PUNCT
ijtc-890	140	1	furthermore	furthermore	ADV
ijtc-890	140	2	,	,	PUNCT
ijtc-890	140	3	the	the	DET
ijtc-890	140	4	vif	vif	NOUN
ijtc-890	140	5	value	value	NOUN
ijtc-890	140	6	for	for	ADP
ijtc-890	140	7	the	the	DET
ijtc-890	140	8	managerial	managerial	ADJ
ijtc-890	140	9	knowledge	knowledge	NOUN
ijtc-890	140	10	variable	variable	NOUN
ijtc-890	140	11	(	(	PUNCT
ijtc-890	140	12	x	x	X
ijtc-890	140	13	)	)	PUNCT
ijtc-890	140	14	is	be	AUX
ijtc-890	140	15	less	less	ADJ
ijtc-890	140	16	than	than	ADP
ijtc-890	140	17	10.00	10.00	NUM
ijtc-890	140	18	.	.	PUNCT
ijtc-890	141	1	we	we	PRON
ijtc-890	141	2	may	may	AUX
ijtc-890	141	3	infer	infer	VERB
ijtc-890	141	4	that	that	SCONJ
ijtc-890	141	5	there	there	PRON
ijtc-890	141	6	is	be	VERB
ijtc-890	141	7	no	no	DET
ijtc-890	141	8	indication	indication	NOUN
ijtc-890	141	9	of	of	ADP
ijtc-890	141	10	multicollinearity	multicollinearity	NOUN
ijtc-890	141	11	in	in	ADP
ijtc-890	141	12	the	the	DET
ijtc-890	141	13	regression	regression	NOUN
ijtc-890	141	14	model	model	NOUN
ijtc-890	141	15	based	base	VERB
ijtc-890	141	16	on	on	ADP
ijtc-890	141	17	the	the	DET
ijtc-890	141	18	decisionmaking	decisionmake	VERB
ijtc-890	141	19	criteria	criterion	NOUN
ijtc-890	141	20	in	in	ADP
ijtc-890	141	21	the	the	DET
ijtc-890	141	22	multicollinearity	multicollinearity	NOUN
ijtc-890	141	23	test	test	NOUN
ijtc-890	141	24	.	.	PUNCT
ijtc-890	142	1	normality	normality	NOUN
ijtc-890	142	2	test	test	NOUN
ijtc-890	142	3	the	the	DET
ijtc-890	142	4	normality	normality	NOUN
ijtc-890	142	5	test	test	NOUN
ijtc-890	142	6	determines	determine	VERB
ijtc-890	142	7	whether	whether	SCONJ
ijtc-890	142	8	or	or	CCONJ
ijtc-890	142	9	not	not	PART
ijtc-890	142	10	the	the	DET
ijtc-890	142	11	data	datum	NOUN
ijtc-890	142	12	utilized	utilize	VERB
ijtc-890	142	13	in	in	ADP
ijtc-890	142	14	the	the	DET
ijtc-890	142	15	study	study	NOUN
ijtc-890	142	16	follows	follow	VERB
ijtc-890	142	17	a	a	DET
ijtc-890	142	18	normal	normal	ADJ
ijtc-890	142	19	distribution	distribution	NOUN
ijtc-890	142	20	.	.	PUNCT
ijtc-890	143	1	the	the	DET
ijtc-890	143	2	significant	significant	ADJ
ijtc-890	143	3	value	value	NOUN
ijtc-890	143	4	(	(	PUNCT
ijtc-890	143	5	sig	sig	NOUN
ijtc-890	143	6	.	.	PUNCT
ijtc-890	143	7	)	)	PUNCT
ijtc-890	143	8	serves	serve	VERB
ijtc-890	143	9	as	as	SCONJ
ijtc-890	143	10	the	the	DET
ijtc-890	143	11	foundation	foundation	NOUN
ijtc-890	143	12	for	for	ADP
ijtc-890	143	13	understanding	understand	VERB
ijtc-890	143	14	the	the	DET
ijtc-890	143	15	kolmogorov	kolmogorov	ADJ
ijtc-890	143	16	-	-	PUNCT
ijtc-890	143	17	smirnov	smirnov	NOUN
ijtc-890	143	18	(	(	PUNCT
ijtc-890	143	19	k	k	NOUN
ijtc-890	143	20	-	-	PUNCT
ijtc-890	143	21	s	s	NOUN
ijtc-890	143	22	)	)	PUNCT
ijtc-890	143	23	normalcy	normalcy	NOUN
ijtc-890	143	24	test	test	NOUN
ijtc-890	143	25	.	.	PUNCT
ijtc-890	144	1	if	if	SCONJ
ijtc-890	144	2	the	the	DET
ijtc-890	144	3	significance	significance	NOUN
ijtc-890	144	4	value	value	NOUN
ijtc-890	144	5	(	(	PUNCT
ijtc-890	144	6	sig	sig	NOUN
ijtc-890	144	7	.	.	PUNCT
ijtc-890	144	8	)	)	PUNCT
ijtc-890	144	9	is	be	AUX
ijtc-890	144	10	larger	large	ADJ
ijtc-890	144	11	than	than	ADP
ijtc-890	144	12	0.05	0.05	NUM
ijtc-890	144	13	,	,	PUNCT
ijtc-890	144	14	the	the	DET
ijtc-890	144	15	study	study	NOUN
ijtc-890	144	16	data	data	NOUN
ijtc-890	144	17	is	be	AUX
ijtc-890	144	18	normal	normal	ADJ
ijtc-890	144	19	.	.	PUNCT
ijtc-890	145	1	if	if	SCONJ
ijtc-890	145	2	,	,	PUNCT
ijtc-890	145	3	on	on	ADP
ijtc-890	145	4	the	the	DET
ijtc-890	145	5	other	other	ADJ
ijtc-890	145	6	hand	hand	NOUN
ijtc-890	145	7	,	,	PUNCT
ijtc-890	145	8	the	the	DET
ijtc-890	145	9	significance	significance	NOUN
ijtc-890	145	10	value	value	NOUN
ijtc-890	145	11	(	(	PUNCT
ijtc-890	145	12	sig	sig	NOUN
ijtc-890	145	13	.	.	PUNCT
ijtc-890	145	14	)	)	PUNCT
ijtc-890	145	15	is	be	AUX
ijtc-890	145	16	less	less	ADJ
ijtc-890	145	17	than	than	ADP
ijtc-890	145	18	0.05	0.05	NUM
ijtc-890	145	19	,	,	PUNCT
ijtc-890	145	20	the	the	DET
ijtc-890	145	21	study	study	NOUN
ijtc-890	145	22	data	data	NOUN
ijtc-890	145	23	is	be	AUX
ijtc-890	145	24	not	not	PART
ijtc-890	145	25	regularly	regularly	ADV
ijtc-890	145	26	distributed	distribute	VERB
ijtc-890	145	27	.	.	PUNCT
ijtc-890	146	1	table	table	NOUN
ijtc-890	146	2	5	5	NUM
ijtc-890	146	3	shows	show	VERB
ijtc-890	146	4	the	the	DET
ijtc-890	146	5	results	result	NOUN
ijtc-890	146	6	of	of	ADP
ijtc-890	146	7	the	the	DET
ijtc-890	146	8	normalcy	normalcy	NOUN
ijtc-890	146	9	test	test	NOUN
ijtc-890	146	10	:	:	PUNCT
ijtc-890	146	11	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-890	146	12	the	the	DET
ijtc-890	146	13	effect	effect	NOUN
ijtc-890	146	14	of	of	ADP
ijtc-890	146	15	management	management	NOUN
ijtc-890	146	16	knowledge	knowledge	NOUN
ijtc-890	146	17	influences	influence	VERB
ijtc-890	146	18	the	the	DET
ijtc-890	146	19	preparation	preparation	NOUN
ijtc-890	146	20	of	of	ADP
ijtc-890	146	21	msmes	msme	NOUN
ijtc-890	146	22	financial	financial	ADJ
ijtc-890	146	23	statements	statement	NOUN
ijtc-890	146	24	hikmahwati	hikmahwati	ADV
ijtc-890	146	25	and	and	CCONJ
ijtc-890	146	26	irwansyah	irwansyah	PROPN
ijtc-890	146	27	839	839	NUM
ijtc-890	146	28	|	|	ADV
ijtc-890	146	29	ilomata	ilomata	PROPN
ijtc-890	146	30	international	international	ADJ
ijtc-890	146	31	journal	journal	NOUN
ijtc-890	146	32	of	of	ADP
ijtc-890	146	33	tax	tax	PROPN
ijtc-890	146	34	&	&	CCONJ
ijtc-890	146	35	accounting	account	VERB
ijtc-890	146	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	146	37	table	table	NOUN
ijtc-890	146	38	5	5	NUM
ijtc-890	146	39	.	.	PUNCT
ijtc-890	146	40	normality	normality	NOUN
ijtc-890	146	41	test	test	NOUN
ijtc-890	146	42	results	result	VERB
ijtc-890	146	43	one	one	NUM
ijtc-890	146	44	-	-	PUNCT
ijtc-890	146	45	sample	sample	NOUN
ijtc-890	146	46	kolmogorov	kolmogorov	ADJ
ijtc-890	146	47	-	-	PUNCT
ijtc-890	146	48	smirnov	smirnov	ADJ
ijtc-890	146	49	test	test	NOUN
ijtc-890	146	50	unstandardized	unstandardize	VERB
ijtc-890	146	51	residual	residual	ADJ
ijtc-890	146	52	n	n	CCONJ
ijtc-890	146	53	74	74	NUM
ijtc-890	146	54	normal	normal	ADJ
ijtc-890	146	55	parametersa	parametersa	NOUN
ijtc-890	146	56	,	,	PUNCT
ijtc-890	147	1	b	b	NOUN
ijtc-890	147	2	mean	mean	VERB
ijtc-890	148	1	0,0000000	0,0000000	NUM
ijtc-890	148	2	std	std	NOUN
ijtc-890	148	3	.	.	PUNCT
ijtc-890	149	1	deviation	deviation	NOUN
ijtc-890	149	2	4,08130138	4,08130138	NOUN
ijtc-890	149	3	most	most	ADV
ijtc-890	149	4	extreme	extreme	ADJ
ijtc-890	149	5	differences	difference	NOUN
ijtc-890	149	6	absolute	absolute	ADJ
ijtc-890	149	7	0,089	0,089	NUM
ijtc-890	149	8	positive	positive	ADJ
ijtc-890	149	9	0,089	0,089	NUM
ijtc-890	149	10	negative	negative	ADJ
ijtc-890	149	11	-0,070	-0,070	NOUN
ijtc-890	149	12	test	test	NOUN
ijtc-890	149	13	statistic	statistic	NOUN
ijtc-890	149	14	0,089	0,089	NUM
ijtc-890	149	15	asymp	asymp	PROPN
ijtc-890	149	16	.	.	PUNCT
ijtc-890	150	1	sig	sig	PROPN
ijtc-890	150	2	.	.	PUNCT
ijtc-890	151	1	(	(	PUNCT
ijtc-890	151	2	2	2	NUM
ijtc-890	151	3	-	-	PUNCT
ijtc-890	151	4	tailed	tailed	ADJ
ijtc-890	151	5	)	)	PUNCT
ijtc-890	151	6	0,200c	0,200c	NUM
ijtc-890	151	7	,	,	PUNCT
ijtc-890	151	8	d	d	NOUN
ijtc-890	151	9	a.	a.	NOUN
ijtc-890	151	10	test	test	NOUN
ijtc-890	151	11	distribution	distribution	NOUN
ijtc-890	151	12	is	be	AUX
ijtc-890	151	13	normal	normal	ADJ
ijtc-890	151	14	.	.	PUNCT
ijtc-890	152	1	b.	b.	PROPN
ijtc-890	152	2	calculated	calculate	VERB
ijtc-890	152	3	from	from	ADP
ijtc-890	152	4	data	data	PROPN
ijtc-890	152	5	.	.	PUNCT
ijtc-890	153	1	c.	c.	NOUN
ijtc-890	153	2	lilliefors	lilliefor	NOUN
ijtc-890	153	3	significance	significance	NOUN
ijtc-890	153	4	correction	correction	NOUN
ijtc-890	153	5	.	.	PUNCT
ijtc-890	154	1	d.	d.	PROPN
ijtc-890	154	2	this	this	PRON
ijtc-890	154	3	is	be	AUX
ijtc-890	154	4	a	a	DET
ijtc-890	154	5	lower	low	ADJ
ijtc-890	154	6	bound	bind	VERB
ijtc-890	154	7	of	of	ADP
ijtc-890	154	8	the	the	DET
ijtc-890	154	9	true	true	ADJ
ijtc-890	154	10	significance	significance	NOUN
ijtc-890	154	11	.	.	PUNCT
ijtc-890	155	1	the	the	DET
ijtc-890	155	2	asymptotic	asymptotic	ADJ
ijtc-890	155	3	significance	significance	NOUN
ijtc-890	155	4	(	(	PUNCT
ijtc-890	155	5	2	2	NUM
ijtc-890	155	6	-	-	PUNCT
ijtc-890	155	7	tailed	tailed	ADJ
ijtc-890	155	8	)	)	PUNCT
ijtc-890	155	9	value	value	NOUN
ijtc-890	155	10	in	in	ADP
ijtc-890	155	11	table	table	NOUN
ijtc-890	155	12	5	5	NUM
ijtc-890	155	13	is	be	AUX
ijtc-890	155	14	0.200	0.200	NUM
ijtc-890	155	15	,	,	PUNCT
ijtc-890	155	16	which	which	PRON
ijtc-890	155	17	is	be	AUX
ijtc-890	155	18	larger	large	ADJ
ijtc-890	155	19	than	than	ADP
ijtc-890	155	20	0.05	0.05	NUM
ijtc-890	155	21	.	.	PUNCT
ijtc-890	156	1	following	follow	VERB
ijtc-890	156	2	the	the	DET
ijtc-890	156	3	above	above	ADV
ijtc-890	156	4	-	-	PUNCT
ijtc-890	156	5	mentioned	mention	VERB
ijtc-890	156	6	decision	decision	NOUN
ijtc-890	156	7	-	-	PUNCT
ijtc-890	156	8	making	make	VERB
ijtc-890	156	9	criteria	criterion	NOUN
ijtc-890	156	10	for	for	ADP
ijtc-890	156	11	the	the	DET
ijtc-890	156	12	kolmogorov	kolmogorov	ADJ
ijtc-890	156	13	-	-	PUNCT
ijtc-890	156	14	smirnov	smirnov	ADJ
ijtc-890	156	15	normality	normality	NOUN
ijtc-890	156	16	test	test	NOUN
ijtc-890	156	17	,	,	PUNCT
ijtc-890	156	18	it	it	PRON
ijtc-890	156	19	is	be	AUX
ijtc-890	156	20	possible	possible	ADJ
ijtc-890	156	21	to	to	PART
ijtc-890	156	22	infer	infer	VERB
ijtc-890	156	23	that	that	SCONJ
ijtc-890	156	24	the	the	DET
ijtc-890	156	25	data	datum	NOUN
ijtc-890	156	26	has	have	VERB
ijtc-890	156	27	a	a	DET
ijtc-890	156	28	normal	normal	ADJ
ijtc-890	156	29	distribution	distribution	NOUN
ijtc-890	156	30	.	.	PUNCT
ijtc-890	157	1	descriptive	descriptive	ADJ
ijtc-890	157	2	statistics	statistic	NOUN
ijtc-890	157	3	test	test	NOUN
ijtc-890	157	4	this	this	DET
ijtc-890	157	5	test	test	NOUN
ijtc-890	157	6	is	be	AUX
ijtc-890	157	7	carried	carry	VERB
ijtc-890	157	8	out	out	ADP
ijtc-890	157	9	to	to	PART
ijtc-890	157	10	provide	provide	VERB
ijtc-890	157	11	an	an	DET
ijtc-890	157	12	overview	overview	NOUN
ijtc-890	157	13	or	or	CCONJ
ijtc-890	157	14	description	description	NOUN
ijtc-890	157	15	of	of	ADP
ijtc-890	157	16	data	datum	NOUN
ijtc-890	157	17	seen	see	VERB
ijtc-890	157	18	from	from	ADP
ijtc-890	157	19	the	the	DET
ijtc-890	157	20	average	average	ADJ
ijtc-890	157	21	value	value	NOUN
ijtc-890	157	22	(	(	PUNCT
ijtc-890	157	23	mean	mean	NOUN
ijtc-890	157	24	)	)	PUNCT
ijtc-890	157	25	,	,	PUNCT
ijtc-890	157	26	standard	standard	ADJ
ijtc-890	157	27	deviation	deviation	NOUN
ijtc-890	157	28	,	,	PUNCT
ijtc-890	157	29	maximum	maximum	ADJ
ijtc-890	157	30	,	,	PUNCT
ijtc-890	157	31	minimum	minimum	ADJ
ijtc-890	157	32	,	,	PUNCT
ijtc-890	157	33	sum	sum	NOUN
ijtc-890	157	34	and	and	CCONJ
ijtc-890	157	35	range	range	NOUN
ijtc-890	157	36	.	.	PUNCT
ijtc-890	158	1	the	the	DET
ijtc-890	158	2	data	datum	NOUN
ijtc-890	158	3	tested	test	VERB
ijtc-890	158	4	is	be	AUX
ijtc-890	158	5	based	base	VERB
ijtc-890	158	6	on	on	ADP
ijtc-890	158	7	indicators	indicator	NOUN
ijtc-890	158	8	from	from	ADP
ijtc-890	158	9	the	the	DET
ijtc-890	158	10	independent	independent	ADJ
ijtc-890	158	11	and	and	CCONJ
ijtc-890	158	12	dependent	dependent	ADJ
ijtc-890	158	13	variables	variable	NOUN
ijtc-890	158	14	.	.	PUNCT
ijtc-890	159	1	the	the	DET
ijtc-890	159	2	independent	independent	ADJ
ijtc-890	159	3	variable	variable	NOUN
ijtc-890	159	4	in	in	ADP
ijtc-890	159	5	this	this	DET
ijtc-890	159	6	research	research	NOUN
ijtc-890	159	7	is	be	AUX
ijtc-890	159	8	management	management	NOUN
ijtc-890	159	9	knowledge	knowledge	NOUN
ijtc-890	159	10	,	,	PUNCT
ijtc-890	159	11	and	and	CCONJ
ijtc-890	159	12	the	the	DET
ijtc-890	159	13	dependent	dependent	ADJ
ijtc-890	159	14	variable	variable	NOUN
ijtc-890	159	15	is	be	AUX
ijtc-890	159	16	the	the	DET
ijtc-890	159	17	preparation	preparation	NOUN
ijtc-890	159	18	of	of	ADP
ijtc-890	159	19	financial	financial	ADJ
ijtc-890	159	20	reports	report	NOUN
ijtc-890	159	21	.	.	PUNCT
ijtc-890	160	1	the	the	DET
ijtc-890	160	2	assessment	assessment	NOUN
ijtc-890	160	3	indicators	indicator	NOUN
ijtc-890	160	4	for	for	ADP
ijtc-890	160	5	measuring	measure	VERB
ijtc-890	160	6	management	management	NOUN
ijtc-890	160	7	knowledge	knowledge	NOUN
ijtc-890	160	8	are	be	AUX
ijtc-890	160	9	seen	see	VERB
ijtc-890	160	10	from	from	ADP
ijtc-890	160	11	knowledge	knowledge	NOUN
ijtc-890	160	12	of	of	ADP
ijtc-890	160	13	financial	financial	ADJ
ijtc-890	160	14	reports	report	NOUN
ijtc-890	160	15	in	in	ADP
ijtc-890	160	16	general	general	ADJ
ijtc-890	160	17	,	,	PUNCT
ijtc-890	160	18	how	how	SCONJ
ijtc-890	160	19	to	to	PART
ijtc-890	160	20	prepare	prepare	VERB
ijtc-890	160	21	them	they	PRON
ijtc-890	160	22	,	,	PUNCT
ijtc-890	160	23	types	type	NOUN
ijtc-890	160	24	and	and	CCONJ
ijtc-890	160	25	contents	content	NOUN
ijtc-890	160	26	of	of	ADP
ijtc-890	160	27	financial	financial	ADJ
ijtc-890	160	28	reports	report	NOUN
ijtc-890	160	29	,	,	PUNCT
ijtc-890	160	30	having	having	AUX
ijtc-890	160	31	attended	attend	VERB
ijtc-890	160	32	training	training	NOUN
ijtc-890	160	33	or	or	CCONJ
ijtc-890	160	34	learned	learn	VERB
ijtc-890	160	35	about	about	ADP
ijtc-890	160	36	preparing	prepare	VERB
ijtc-890	160	37	financial	financial	ADJ
ijtc-890	160	38	reports	report	NOUN
ijtc-890	160	39	,	,	PUNCT
ijtc-890	160	40	benefits	benefit	NOUN
ijtc-890	160	41	and	and	CCONJ
ijtc-890	160	42	functions	function	NOUN
ijtc-890	160	43	of	of	ADP
ijtc-890	160	44	financial	financial	ADJ
ijtc-890	160	45	reports	report	NOUN
ijtc-890	160	46	(	(	PUNCT
ijtc-890	160	47	as’adi	as’adi	PROPN
ijtc-890	160	48	&	&	CCONJ
ijtc-890	160	49	chalimi	chalimi	PROPN
ijtc-890	160	50	,	,	PUNCT
ijtc-890	160	51	2020	2020	NUM
ijtc-890	160	52	;	;	PUNCT
ijtc-890	160	53	baskara	baskara	NOUN
ijtc-890	160	54	&	&	CCONJ
ijtc-890	160	55	afkar	afkar	PROPN
ijtc-890	160	56	,	,	PUNCT
ijtc-890	160	57	2021	2021	NUM
ijtc-890	160	58	)	)	PUNCT
ijtc-890	160	59	.	.	PUNCT
ijtc-890	161	1	assessment	assessment	NOUN
ijtc-890	161	2	indicators	indicator	NOUN
ijtc-890	161	3	in	in	ADP
ijtc-890	161	4	preparing	prepare	VERB
ijtc-890	161	5	financial	financial	ADJ
ijtc-890	161	6	reports	report	NOUN
ijtc-890	161	7	are	be	AUX
ijtc-890	161	8	seen	see	VERB
ijtc-890	161	9	from	from	ADP
ijtc-890	161	10	the	the	DET
ijtc-890	161	11	ability	ability	NOUN
ijtc-890	161	12	to	to	PART
ijtc-890	161	13	collect	collect	VERB
ijtc-890	161	14	transaction	transaction	NOUN
ijtc-890	161	15	evidence	evidence	NOUN
ijtc-890	161	16	,	,	PUNCT
ijtc-890	161	17	record	record	NOUN
ijtc-890	161	18	transactions	transaction	NOUN
ijtc-890	161	19	sourced	source	VERB
ijtc-890	161	20	from	from	ADP
ijtc-890	161	21	transaction	transaction	NOUN
ijtc-890	161	22	evidence	evidence	NOUN
ijtc-890	161	23	,	,	PUNCT
ijtc-890	161	24	calculate	calculate	NOUN
ijtc-890	161	25	and	and	CCONJ
ijtc-890	161	26	group	group	NOUN
ijtc-890	161	27	all	all	DET
ijtc-890	161	28	financial	financial	ADJ
ijtc-890	161	29	transactions	transaction	NOUN
ijtc-890	161	30	,	,	PUNCT
ijtc-890	161	31	compile	compile	NOUN
ijtc-890	161	32	and	and	CCONJ
ijtc-890	161	33	read	read	VERB
ijtc-890	161	34	financial	financial	ADJ
ijtc-890	161	35	reports	report	NOUN
ijtc-890	161	36	(	(	PUNCT
ijtc-890	161	37	suhairi	suhairi	NOUN
ijtc-890	161	38	,	,	PUNCT
ijtc-890	161	39	2006	2006	NUM
ijtc-890	161	40	;	;	PUNCT
ijtc-890	161	41	sulistyowati	sulistyowati	NOUN
ijtc-890	161	42	,	,	PUNCT
ijtc-890	161	43	2017	2017	NUM
ijtc-890	161	44	;	;	PUNCT
ijtc-890	161	45	suryani	suryani	NOUN
ijtc-890	161	46	et	et	PROPN
ijtc-890	161	47	al	al	PROPN
ijtc-890	161	48	.	.	PROPN
ijtc-890	161	49	,	,	PUNCT
ijtc-890	161	50	2020	2020	NUM
ijtc-890	161	51	)	)	PUNCT
ijtc-890	161	52	.	.	PUNCT
ijtc-890	162	1	the	the	DET
ijtc-890	162	2	two	two	NUM
ijtc-890	162	3	variable	variable	ADJ
ijtc-890	162	4	indicators	indicator	NOUN
ijtc-890	162	5	in	in	ADP
ijtc-890	162	6	this	this	DET
ijtc-890	162	7	research	research	NOUN
ijtc-890	162	8	were	be	AUX
ijtc-890	162	9	compiled	compile	VERB
ijtc-890	162	10	into	into	ADP
ijtc-890	162	11	questions	question	NOUN
ijtc-890	162	12	in	in	ADP
ijtc-890	162	13	the	the	DET
ijtc-890	162	14	questionnaire	questionnaire	NOUN
ijtc-890	162	15	distributed	distribute	VERB
ijtc-890	162	16	to	to	ADP
ijtc-890	162	17	respondents	respondent	NOUN
ijtc-890	162	18	.	.	PUNCT
ijtc-890	163	1	the	the	DET
ijtc-890	163	2	results	result	NOUN
ijtc-890	163	3	of	of	ADP
ijtc-890	163	4	the	the	DET
ijtc-890	163	5	descriptive	descriptive	ADJ
ijtc-890	163	6	statistical	statistical	ADJ
ijtc-890	163	7	test	test	NOUN
ijtc-890	163	8	of	of	ADP
ijtc-890	163	9	the	the	DET
ijtc-890	163	10	questionnaire	questionnaire	NOUN
ijtc-890	163	11	distributed	distribute	VERB
ijtc-890	163	12	to	to	ADP
ijtc-890	163	13	msmes	msme	NOUN
ijtc-890	163	14	in	in	ADP
ijtc-890	163	15	the	the	DET
ijtc-890	163	16	city	city	NOUN
ijtc-890	163	17	of	of	ADP
ijtc-890	163	18	banjarmasin	banjarmasin	NOUN
ijtc-890	163	19	are	be	AUX
ijtc-890	163	20	shown	show	VERB
ijtc-890	163	21	in	in	ADP
ijtc-890	163	22	table	table	NOUN
ijtc-890	163	23	6	6	NUM
ijtc-890	163	24	:	:	PUNCT
ijtc-890	163	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-890	163	26	the	the	DET
ijtc-890	163	27	effect	effect	NOUN
ijtc-890	163	28	of	of	ADP
ijtc-890	163	29	management	management	NOUN
ijtc-890	163	30	knowledge	knowledge	NOUN
ijtc-890	163	31	influences	influence	VERB
ijtc-890	163	32	the	the	DET
ijtc-890	163	33	preparation	preparation	NOUN
ijtc-890	163	34	of	of	ADP
ijtc-890	163	35	msmes	msme	NOUN
ijtc-890	163	36	financial	financial	ADJ
ijtc-890	163	37	statements	statement	NOUN
ijtc-890	163	38	hikmahwati	hikmahwati	PROPN
ijtc-890	163	39	and	and	CCONJ
ijtc-890	163	40	irwansyah	irwansyah	NOUN
ijtc-890	163	41	840	840	NUM
ijtc-890	163	42	|	|	ADV
ijtc-890	163	43	ilomata	ilomata	PROPN
ijtc-890	163	44	international	international	ADJ
ijtc-890	163	45	journal	journal	NOUN
ijtc-890	163	46	of	of	ADP
ijtc-890	163	47	tax	tax	PROPN
ijtc-890	163	48	&	&	CCONJ
ijtc-890	163	49	accounting	account	VERB
ijtc-890	163	50	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	163	51	table	table	NOUN
ijtc-890	163	52	6	6	NUM
ijtc-890	163	53	.	.	PUNCT
ijtc-890	163	54	descriptive	descriptive	ADJ
ijtc-890	163	55	statistics	statistic	NOUN
ijtc-890	163	56	n	n	PRON
ijtc-890	163	57	minimum	minimum	ADJ
ijtc-890	163	58	maximum	maximum	ADJ
ijtc-890	163	59	mean	mean	NOUN
ijtc-890	163	60	understanding	understand	VERB
ijtc-890	163	61	the	the	DET
ijtc-890	163	62	concept	concept	NOUN
ijtc-890	163	63	of	of	ADP
ijtc-890	163	64	financial	financial	ADJ
ijtc-890	163	65	statements	statement	NOUN
ijtc-890	163	66	(	(	PUNCT
ijtc-890	163	67	x1	x1	PROPN
ijtc-890	163	68	)	)	PUNCT
ijtc-890	163	69	74	74	NUM
ijtc-890	163	70	2	2	NUM
ijtc-890	163	71	4	4	NUM
ijtc-890	163	72	3,01	3,01	NUM
ijtc-890	163	73	knowing	know	VERB
ijtc-890	163	74	how	how	SCONJ
ijtc-890	163	75	to	to	PART
ijtc-890	163	76	prepare	prepare	VERB
ijtc-890	163	77	financial	financial	ADJ
ijtc-890	163	78	statements	statement	NOUN
ijtc-890	163	79	(	(	PUNCT
ijtc-890	163	80	x2	x2	SYM
ijtc-890	163	81	)	)	PUNCT
ijtc-890	163	82	74	74	NUM
ijtc-890	163	83	2	2	NUM
ijtc-890	163	84	4	4	NUM
ijtc-890	163	85	2,93	2,93	NUM
ijtc-890	163	86	understanding	understand	VERB
ijtc-890	163	87	the	the	DET
ijtc-890	163	88	benefits	benefit	NOUN
ijtc-890	163	89	of	of	ADP
ijtc-890	163	90	financial	financial	ADJ
ijtc-890	163	91	statements	statement	NOUN
ijtc-890	163	92	(	(	PUNCT
ijtc-890	163	93	x3	x3	ADJ
ijtc-890	163	94	)	)	PUNCT
ijtc-890	163	95	74	74	NUM
ijtc-890	163	96	2	2	NUM
ijtc-890	163	97	4	4	NUM
ijtc-890	163	98	3,09	3,09	NUM
ijtc-890	163	99	understanding	understand	VERB
ijtc-890	163	100	the	the	DET
ijtc-890	163	101	functions	function	NOUN
ijtc-890	163	102	of	of	ADP
ijtc-890	163	103	financial	financial	ADJ
ijtc-890	163	104	statements	statement	NOUN
ijtc-890	163	105	(	(	PUNCT
ijtc-890	163	106	x4	x4	PROPN
ijtc-890	163	107	)	)	PUNCT
ijtc-890	163	108	74	74	NUM
ijtc-890	163	109	1	1	NUM
ijtc-890	163	110	4	4	NUM
ijtc-890	163	111	2,97	2,97	NUM
ijtc-890	163	112	participated	participate	VERB
ijtc-890	163	113	in	in	ADP
ijtc-890	163	114	financial	financial	ADJ
ijtc-890	163	115	statement	statement	NOUN
ijtc-890	163	116	preparation	preparation	NOUN
ijtc-890	163	117	training	training	NOUN
ijtc-890	163	118	(	(	PUNCT
ijtc-890	163	119	x5	x5	NOUN
ijtc-890	163	120	)	)	PUNCT
ijtc-890	163	121	74	74	NUM
ijtc-890	163	122	1	1	NUM
ijtc-890	163	123	4	4	NUM
ijtc-890	163	124	2,42	2,42	NUM
ijtc-890	163	125	learned	learn	VERB
ijtc-890	163	126	how	how	SCONJ
ijtc-890	163	127	to	to	PART
ijtc-890	163	128	prepare	prepare	VERB
ijtc-890	163	129	financial	financial	ADJ
ijtc-890	163	130	statements	statement	NOUN
ijtc-890	163	131	in	in	ADP
ijtc-890	163	132	formal	formal	ADJ
ijtc-890	163	133	institutions	institution	NOUN
ijtc-890	163	134	(	(	PUNCT
ijtc-890	163	135	x6	x6	PROPN
ijtc-890	163	136	)	)	PUNCT
ijtc-890	163	137	74	74	NUM
ijtc-890	163	138	1	1	NUM
ijtc-890	163	139	4	4	NUM
ijtc-890	163	140	2,59	2,59	NUM
ijtc-890	163	141	understanding	understand	VERB
ijtc-890	163	142	the	the	DET
ijtc-890	163	143	types	type	NOUN
ijtc-890	163	144	of	of	ADP
ijtc-890	163	145	financial	financial	ADJ
ijtc-890	163	146	statements	statement	NOUN
ijtc-890	163	147	(	(	PUNCT
ijtc-890	163	148	x7	x7	NOUN
ijtc-890	163	149	)	)	PUNCT
ijtc-890	163	150	74	74	NUM
ijtc-890	163	151	1	1	NUM
ijtc-890	163	152	4	4	NUM
ijtc-890	163	153	2,47	2,47	NUM
ijtc-890	163	154	understanding	understand	VERB
ijtc-890	163	155	the	the	DET
ijtc-890	163	156	content	content	NOUN
ijtc-890	163	157	of	of	ADP
ijtc-890	163	158	financial	financial	ADJ
ijtc-890	163	159	statements	statement	NOUN
ijtc-890	163	160	(	(	PUNCT
ijtc-890	163	161	x8	x8	PROPN
ijtc-890	163	162	)	)	PUNCT
ijtc-890	163	163	74	74	NUM
ijtc-890	163	164	1	1	NUM
ijtc-890	163	165	4	4	NUM
ijtc-890	163	166	2,70	2,70	NUM
ijtc-890	163	167	management	management	NOUN
ijtc-890	163	168	knowledge	knowledge	NOUN
ijtc-890	163	169	(	(	PUNCT
ijtc-890	163	170	x	x	X
ijtc-890	163	171	)	)	PUNCT
ijtc-890	163	172	2,8	2,8	NUM
ijtc-890	163	173	able	able	ADJ
ijtc-890	163	174	to	to	PART
ijtc-890	163	175	collect	collect	VERB
ijtc-890	163	176	transaction	transaction	NOUN
ijtc-890	163	177	evidence	evidence	NOUN
ijtc-890	163	178	(	(	PUNCT
ijtc-890	163	179	y.1	y.1	NOUN
ijtc-890	163	180	)	)	PUNCT
ijtc-890	163	181	74	74	NUM
ijtc-890	163	182	1	1	NUM
ijtc-890	163	183	4	4	NUM
ijtc-890	163	184	2,88	2,88	NOUN
ijtc-890	163	185	able	able	ADJ
ijtc-890	163	186	to	to	PART
ijtc-890	163	187	record	record	VERB
ijtc-890	163	188	all	all	DET
ijtc-890	163	189	transactions	transaction	NOUN
ijtc-890	163	190	from	from	ADP
ijtc-890	163	191	transaction	transaction	NOUN
ijtc-890	163	192	evidence	evidence	NOUN
ijtc-890	163	193	(	(	PUNCT
ijtc-890	163	194	y.2	y.2	NOUN
ijtc-890	163	195	)	)	PUNCT
ijtc-890	163	196	74	74	NUM
ijtc-890	163	197	1	1	NUM
ijtc-890	163	198	4	4	NUM
ijtc-890	163	199	2,92	2,92	NUM
ijtc-890	163	200	able	able	ADJ
ijtc-890	163	201	to	to	PART
ijtc-890	163	202	calculate	calculate	VERB
ijtc-890	163	203	all	all	DET
ijtc-890	163	204	financial	financial	ADJ
ijtc-890	163	205	transactions	transaction	NOUN
ijtc-890	163	206	(	(	PUNCT
ijtc-890	163	207	y.3	y.3	X
ijtc-890	163	208	)	)	PUNCT
ijtc-890	163	209	74	74	NUM
ijtc-890	164	1	1	1	NUM
ijtc-890	164	2	4	4	NUM
ijtc-890	164	3	2,91	2,91	NUM
ijtc-890	164	4	able	able	ADJ
ijtc-890	164	5	to	to	PART
ijtc-890	164	6	categorize	categorize	VERB
ijtc-890	164	7	transactions	transaction	NOUN
ijtc-890	164	8	into	into	ADP
ijtc-890	164	9	financial	financial	ADJ
ijtc-890	164	10	record	record	NOUN
ijtc-890	164	11	books	book	NOUN
ijtc-890	164	12	(	(	PUNCT
ijtc-890	164	13	y.4	y.4	NOUN
ijtc-890	164	14	)	)	PUNCT
ijtc-890	164	15	74	74	NUM
ijtc-890	165	1	1	1	NUM
ijtc-890	165	2	4	4	NUM
ijtc-890	165	3	2,58	2,58	NUM
ijtc-890	165	4	capable	capable	ADJ
ijtc-890	165	5	of	of	ADP
ijtc-890	165	6	condensing	condense	VERB
ijtc-890	165	7	transaction	transaction	NOUN
ijtc-890	165	8	classifications	classification	NOUN
ijtc-890	165	9	into	into	ADP
ijtc-890	165	10	financial	financial	ADJ
ijtc-890	165	11	statements	statement	NOUN
ijtc-890	165	12	(	(	PUNCT
ijtc-890	165	13	y.5	y.5	NOUN
ijtc-890	165	14	)	)	PUNCT
ijtc-890	165	15	74	74	NUM
ijtc-890	165	16	1	1	NUM
ijtc-890	165	17	4	4	NUM
ijtc-890	165	18	2,70	2,70	NUM
ijtc-890	165	19	able	able	ADJ
ijtc-890	165	20	to	to	PART
ijtc-890	165	21	prepare	prepare	VERB
ijtc-890	165	22	financial	financial	ADJ
ijtc-890	165	23	statements	statement	NOUN
ijtc-890	165	24	(	(	PUNCT
ijtc-890	165	25	y.6	y.6	NOUN
ijtc-890	165	26	)	)	PUNCT
ijtc-890	165	27	74	74	NUM
ijtc-890	165	28	1	1	NUM
ijtc-890	165	29	4	4	NUM
ijtc-890	165	30	2,93	2,93	NUM
ijtc-890	165	31	able	able	ADJ
ijtc-890	165	32	to	to	PART
ijtc-890	165	33	read	read	VERB
ijtc-890	165	34	the	the	DET
ijtc-890	165	35	content	content	NOUN
ijtc-890	165	36	of	of	ADP
ijtc-890	165	37	financial	financial	ADJ
ijtc-890	165	38	statements	statement	NOUN
ijtc-890	165	39	(	(	PUNCT
ijtc-890	165	40	y.7	y.7	NOUN
ijtc-890	165	41	)	)	PUNCT
ijtc-890	165	42	74	74	NUM
ijtc-890	165	43	1	1	NUM
ijtc-890	165	44	4	4	NUM
ijtc-890	165	45	2,81	2,81	NUM
ijtc-890	165	46	able	able	ADJ
ijtc-890	165	47	to	to	PART
ijtc-890	165	48	analyze	analyze	VERB
ijtc-890	165	49	the	the	DET
ijtc-890	165	50	content	content	NOUN
ijtc-890	165	51	of	of	ADP
ijtc-890	165	52	financial	financial	ADJ
ijtc-890	165	53	statements	statement	NOUN
ijtc-890	165	54	and	and	CCONJ
ijtc-890	165	55	make	make	VERB
ijtc-890	165	56	decisions	decision	NOUN
ijtc-890	165	57	based	base	VERB
ijtc-890	165	58	on	on	ADP
ijtc-890	165	59	the	the	DET
ijtc-890	165	60	analysis	analysis	NOUN
ijtc-890	165	61	(	(	PUNCT
ijtc-890	165	62	y.8	y.8	NOUN
ijtc-890	165	63	)	)	PUNCT
ijtc-890	165	64	74	74	NUM
ijtc-890	165	65	1	1	NUM
ijtc-890	165	66	4	4	NUM
ijtc-890	165	67	2,82	2,82	NOUN
ijtc-890	165	68	able	able	ADJ
ijtc-890	165	69	to	to	PART
ijtc-890	165	70	make	make	VERB
ijtc-890	165	71	decisions	decision	NOUN
ijtc-890	165	72	based	base	VERB
ijtc-890	165	73	on	on	ADP
ijtc-890	165	74	the	the	DET
ijtc-890	165	75	analysis	analysis	NOUN
ijtc-890	165	76	of	of	ADP
ijtc-890	165	77	financial	financial	ADJ
ijtc-890	165	78	statements	statement	NOUN
ijtc-890	165	79	(	(	PUNCT
ijtc-890	165	80	y.9	y.9	NOUN
ijtc-890	165	81	)	)	PUNCT
ijtc-890	165	82	74	74	NUM
ijtc-890	165	83	1	1	NUM
ijtc-890	165	84	4	4	NUM
ijtc-890	165	85	2,92	2,92	NUM
ijtc-890	165	86	preparation	preparation	NOUN
ijtc-890	165	87	of	of	ADP
ijtc-890	165	88	financial	financial	ADJ
ijtc-890	165	89	statements	statement	NOUN
ijtc-890	165	90	(	(	PUNCT
ijtc-890	165	91	y	y	NOUN
ijtc-890	165	92	)	)	PUNCT
ijtc-890	165	93	74	74	NUM
ijtc-890	165	94	2,8	2,8	NUM
ijtc-890	165	95	table	table	NOUN
ijtc-890	165	96	6	6	NUM
ijtc-890	165	97	of	of	ADP
ijtc-890	165	98	the	the	DET
ijtc-890	165	99	descriptive	descriptive	ADJ
ijtc-890	165	100	statistics	statistic	NOUN
ijtc-890	165	101	test	test	NOUN
ijtc-890	165	102	indicates	indicate	VERB
ijtc-890	165	103	that	that	SCONJ
ijtc-890	165	104	for	for	ADP
ijtc-890	165	105	the	the	DET
ijtc-890	165	106	management	management	NOUN
ijtc-890	165	107	knowledge	knowledge	NOUN
ijtc-890	165	108	variable	variable	NOUN
ijtc-890	165	109	(	(	PUNCT
ijtc-890	165	110	x	x	NOUN
ijtc-890	165	111	)	)	PUNCT
ijtc-890	165	112	,	,	PUNCT
ijtc-890	165	113	consisting	consist	VERB
ijtc-890	165	114	of	of	ADP
ijtc-890	165	115	8	8	NUM
ijtc-890	165	116	question	question	NOUN
ijtc-890	165	117	items	item	NOUN
ijtc-890	165	118	,	,	PUNCT
ijtc-890	165	119	the	the	DET
ijtc-890	165	120	average	average	ADJ
ijtc-890	165	121	response	response	NOUN
ijtc-890	165	122	score	score	NOUN
ijtc-890	165	123	across	across	ADP
ijtc-890	165	124	the	the	DET
ijtc-890	165	125	8	8	NUM
ijtc-890	165	126	items	item	NOUN
ijtc-890	165	127	is	be	AUX
ijtc-890	165	128	2.8	2.8	NUM
ijtc-890	165	129	.	.	PUNCT
ijtc-890	166	1	this	this	PRON
ijtc-890	166	2	suggests	suggest	VERB
ijtc-890	166	3	that	that	SCONJ
ijtc-890	166	4	msmes	msme	NOUN
ijtc-890	166	5	in	in	ADP
ijtc-890	166	6	the	the	DET
ijtc-890	166	7	city	city	NOUN
ijtc-890	166	8	of	of	ADP
ijtc-890	166	9	banjarmasin	banjarmasin	NOUN
ijtc-890	166	10	have	have	VERB
ijtc-890	166	11	a	a	DET
ijtc-890	166	12	reasonable	reasonable	ADJ
ijtc-890	166	13	level	level	NOUN
ijtc-890	166	14	of	of	ADP
ijtc-890	166	15	management	management	NOUN
ijtc-890	166	16	knowledge	knowledge	NOUN
ijtc-890	166	17	regarding	regard	VERB
ijtc-890	166	18	financial	financial	ADJ
ijtc-890	166	19	statements	statement	NOUN
ijtc-890	166	20	.	.	PUNCT
ijtc-890	167	1	similarly	similarly	ADV
ijtc-890	167	2	,	,	PUNCT
ijtc-890	167	3	for	for	ADP
ijtc-890	167	4	the	the	DET
ijtc-890	167	5	financial	financial	ADJ
ijtc-890	167	6	statements	statement	NOUN
ijtc-890	167	7	preparation	preparation	NOUN
ijtc-890	167	8	variable	variable	NOUN
ijtc-890	167	9	(	(	PUNCT
ijtc-890	167	10	y	y	NOUN
ijtc-890	167	11	)	)	PUNCT
ijtc-890	167	12	,	,	PUNCT
ijtc-890	167	13	comprising	comprise	VERB
ijtc-890	167	14	9	9	NUM
ijtc-890	167	15	question	question	NOUN
ijtc-890	167	16	items	item	NOUN
ijtc-890	167	17	,	,	PUNCT
ijtc-890	167	18	the	the	DET
ijtc-890	167	19	average	average	ADJ
ijtc-890	167	20	response	response	NOUN
ijtc-890	167	21	score	score	NOUN
ijtc-890	167	22	across	across	ADP
ijtc-890	167	23	the	the	DET
ijtc-890	167	24	9	9	NUM
ijtc-890	167	25	items	item	NOUN
ijtc-890	167	26	is	be	AUX
ijtc-890	167	27	2.8	2.8	NUM
ijtc-890	167	28	.	.	PUNCT
ijtc-890	168	1	this	this	PRON
ijtc-890	168	2	implies	imply	VERB
ijtc-890	168	3	that	that	SCONJ
ijtc-890	168	4	msmes	msme	NOUN
ijtc-890	168	5	in	in	ADP
ijtc-890	168	6	the	the	DET
ijtc-890	168	7	city	city	NOUN
ijtc-890	168	8	of	of	ADP
ijtc-890	168	9	banjarmasin	banjarmasin	NOUN
ijtc-890	168	10	are	be	AUX
ijtc-890	168	11	adequately	adequately	ADV
ijtc-890	168	12	capable	capable	ADJ
ijtc-890	168	13	of	of	ADP
ijtc-890	168	14	preparing	prepare	VERB
ijtc-890	168	15	financial	financial	ADJ
ijtc-890	168	16	statements	statement	NOUN
ijtc-890	168	17	.	.	PUNCT
ijtc-890	169	1	regression	regression	VERB
ijtc-890	169	2	analysis	analysis	NOUN
ijtc-890	169	3	test	test	NOUN
ijtc-890	169	4	the	the	DET
ijtc-890	169	5	goal	goal	NOUN
ijtc-890	169	6	of	of	ADP
ijtc-890	169	7	regression	regression	NOUN
ijtc-890	169	8	analysis	analysis	NOUN
ijtc-890	169	9	is	be	AUX
ijtc-890	169	10	to	to	PART
ijtc-890	169	11	estimate	estimate	VERB
ijtc-890	169	12	the	the	DET
ijtc-890	169	13	average	average	ADJ
ijtc-890	169	14	value	value	NOUN
ijtc-890	169	15	of	of	ADP
ijtc-890	169	16	the	the	DET
ijtc-890	169	17	dependent	dependent	ADJ
ijtc-890	169	18	variable	variable	NOUN
ijtc-890	169	19	based	base	VERB
ijtc-890	169	20	on	on	ADP
ijtc-890	169	21	the	the	DET
ijtc-890	169	22	known	know	VERB
ijtc-890	169	23	values	value	NOUN
ijtc-890	169	24	of	of	ADP
ijtc-890	169	25	the	the	DET
ijtc-890	169	26	independent	independent	ADJ
ijtc-890	169	27	variables	variable	NOUN
ijtc-890	169	28	.	.	PUNCT
ijtc-890	170	1	this	this	DET
ijtc-890	170	2	study	study	NOUN
ijtc-890	170	3	employs	employ	VERB
ijtc-890	170	4	two	two	NUM
ijtc-890	170	5	regression	regression	NOUN
ijtc-890	170	6	methods	method	NOUN
ijtc-890	170	7	,	,	PUNCT
ijtc-890	170	8	multivariate	multivariate	NOUN
ijtc-890	170	9	linear	linear	ADJ
ijtc-890	170	10	regression	regression	NOUN
ijtc-890	170	11	and	and	CCONJ
ijtc-890	170	12	logistic	logistic	ADJ
ijtc-890	170	13	regression	regression	NOUN
ijtc-890	170	14	.	.	PUNCT
ijtc-890	171	1	table	table	NOUN
ijtc-890	171	2	7	7	NUM
ijtc-890	171	3	.	.	PUNCT
ijtc-890	171	4	multiple	multiple	ADJ
ijtc-890	171	5	linear	linear	PROPN
ijtc-890	171	6	regression	regression	PROPN
ijtc-890	171	7	variabel	variabel	NOUN
ijtc-890	171	8	unstandardized	unstandardized	ADJ
ijtc-890	171	9	coefficients	coefficient	NOUN
ijtc-890	171	10	standardized	standardize	VERB
ijtc-890	171	11	coefficients	coefficient	NOUN
ijtc-890	171	12	t	t	PROPN
ijtc-890	171	13	sig	sig	PROPN
ijtc-890	171	14	.	.	PUNCT
ijtc-890	172	1	description	description	NOUN
ijtc-890	172	2	b	b	X
ijtc-890	172	3	std	std	X
ijtc-890	172	4	.	.	NOUN
ijtc-890	172	5	error	error	NOUN
ijtc-890	172	6	beta	beta	NOUN
ijtc-890	172	7	(	(	PUNCT
ijtc-890	172	8	constant	constant	ADJ
ijtc-890	172	9	)	)	PUNCT
ijtc-890	172	10	3,809	3,809	NUM
ijtc-890	172	11	2,825	2,825	NUM
ijtc-890	172	12	1,348	1,348	NUM
ijtc-890	172	13	0,182	0,182	NUM
ijtc-890	172	14	management	management	NOUN
ijtc-890	172	15	knowledge	knowledge	NOUN
ijtc-890	172	16	0,976	0,976	NUM
ijtc-890	172	17	0,125	0,125	NUM
ijtc-890	172	18	0,676	0,676	NUM
ijtc-890	172	19	7,781	7,781	NUM
ijtc-890	172	20	0,000	0,000	NUM
ijtc-890	172	21	accepted	accept	VERB
ijtc-890	172	22	r	r	NOUN
ijtc-890	172	23	square	square	NOUN
ijtc-890	172	24	0,457	0,457	NUM
ijtc-890	172	25	adjusted	adjust	VERB
ijtc-890	172	26	rsquare	rsquare	NOUN
ijtc-890	172	27	0,449	0,449	NUM
ijtc-890	172	28	source	source	NOUN
ijtc-890	172	29	:	:	PUNCT
ijtc-890	172	30	spss	spss	PROPN
ijtc-890	172	31	output	output	PROPN
ijtc-890	172	32	ver	ver	PROPN
ijtc-890	172	33	26	26	NUM
ijtc-890	172	34	(	(	PUNCT
ijtc-890	172	35	2023	2023	NUM
ijtc-890	172	36	)	)	PUNCT
ijtc-890	172	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-890	172	38	the	the	DET
ijtc-890	172	39	effect	effect	NOUN
ijtc-890	172	40	of	of	ADP
ijtc-890	172	41	management	management	NOUN
ijtc-890	172	42	knowledge	knowledge	NOUN
ijtc-890	172	43	influences	influence	VERB
ijtc-890	172	44	the	the	DET
ijtc-890	172	45	preparation	preparation	NOUN
ijtc-890	172	46	of	of	ADP
ijtc-890	172	47	msmes	msme	NOUN
ijtc-890	172	48	financial	financial	ADJ
ijtc-890	172	49	statements	statement	NOUN
ijtc-890	172	50	hikmahwati	hikmahwati	PROPN
ijtc-890	172	51	and	and	CCONJ
ijtc-890	172	52	irwansyah	irwansyah	NOUN
ijtc-890	172	53	841	841	NUM
ijtc-890	172	54	|	|	ADV
ijtc-890	172	55	ilomata	ilomata	PROPN
ijtc-890	172	56	international	international	ADJ
ijtc-890	172	57	journal	journal	NOUN
ijtc-890	172	58	of	of	ADP
ijtc-890	172	59	tax	tax	PROPN
ijtc-890	172	60	&	&	CCONJ
ijtc-890	172	61	accounting	accounting	PROPN
ijtc-890	172	62	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	172	63	based	base	VERB
ijtc-890	172	64	on	on	ADP
ijtc-890	172	65	table	table	NOUN
ijtc-890	172	66	7	7	NUM
ijtc-890	172	67	,	,	PUNCT
ijtc-890	172	68	the	the	DET
ijtc-890	172	69	regression	regression	NOUN
ijtc-890	172	70	equation	equation	NOUN
ijtc-890	172	71	that	that	PRON
ijtc-890	172	72	can	can	AUX
ijtc-890	172	73	be	be	AUX
ijtc-890	172	74	formulated	formulate	VERB
ijtc-890	172	75	is	be	AUX
ijtc-890	172	76	as	as	SCONJ
ijtc-890	172	77	follows	follow	VERB
ijtc-890	172	78	:	:	PUNCT
ijtc-890	172	79	y	y	PROPN
ijtc-890	172	80	=	=	PUNCT
ijtc-890	172	81	α	α	PROPN
ijtc-890	173	1	+	+	NOUN
ijtc-890	173	2	β1x	β1x	NOUN
ijtc-890	174	1	+	+	CCONJ
ijtc-890	174	2	e	e	X
ijtc-890	174	3	y	y	NOUN
ijtc-890	174	4	=	=	PROPN
ijtc-890	174	5	3.809	3.809	NUM
ijtc-890	174	6	+	+	NOUN
ijtc-890	174	7	0.976	0.976	NUM
ijtc-890	174	8	x	x	X
ijtc-890	175	1	+	+	NUM
ijtc-890	175	2	e	e	X
ijtc-890	175	3	goodness	goodness	NOUN
ijtc-890	175	4	of	of	ADP
ijtc-890	175	5	fit	fit	ADJ
ijtc-890	175	6	test	test	NOUN
ijtc-890	175	7	this	this	DET
ijtc-890	175	8	test	test	NOUN
ijtc-890	175	9	is	be	AUX
ijtc-890	175	10	necessary	necessary	ADJ
ijtc-890	175	11	to	to	PART
ijtc-890	175	12	determine	determine	VERB
ijtc-890	175	13	whether	whether	SCONJ
ijtc-890	175	14	the	the	DET
ijtc-890	175	15	regression	regression	NOUN
ijtc-890	175	16	equation	equation	NOUN
ijtc-890	175	17	used	use	VERB
ijtc-890	175	18	to	to	PART
ijtc-890	175	19	test	test	VERB
ijtc-890	175	20	the	the	DET
ijtc-890	175	21	hypothesis	hypothesis	NOUN
ijtc-890	175	22	fits	fit	VERB
ijtc-890	175	23	the	the	DET
ijtc-890	175	24	data	datum	NOUN
ijtc-890	175	25	well	well	ADV
ijtc-890	175	26	.	.	PUNCT
ijtc-890	176	1	to	to	PART
ijtc-890	176	2	assess	assess	VERB
ijtc-890	176	3	the	the	DET
ijtc-890	176	4	fit	fit	NOUN
ijtc-890	176	5	of	of	ADP
ijtc-890	176	6	a	a	DET
ijtc-890	176	7	regression	regression	NOUN
ijtc-890	176	8	equation	equation	NOUN
ijtc-890	176	9	,	,	PUNCT
ijtc-890	176	10	the	the	DET
ijtc-890	176	11	values	value	NOUN
ijtc-890	176	12	of	of	ADP
ijtc-890	176	13	f	f	PROPN
ijtc-890	176	14	,	,	PUNCT
ijtc-890	176	15	t	t	PROPN
ijtc-890	176	16	,	,	PUNCT
ijtc-890	176	17	and	and	CCONJ
ijtc-890	176	18	r2	r2	PROPN
ijtc-890	176	19	are	be	AUX
ijtc-890	176	20	considered	consider	VERB
ijtc-890	176	21	:	:	PUNCT
ijtc-890	176	22	t	t	NOUN
ijtc-890	176	23	-	-	PUNCT
ijtc-890	176	24	test	test	NOUN
ijtc-890	176	25	the	the	DET
ijtc-890	176	26	t	t	NOUN
ijtc-890	176	27	-	-	PUNCT
ijtc-890	176	28	test	test	NOUN
ijtc-890	176	29	statistic	statistic	NOUN
ijtc-890	176	30	essentially	essentially	ADV
ijtc-890	176	31	reflects	reflect	VERB
ijtc-890	176	32	how	how	SCONJ
ijtc-890	176	33	far	far	ADV
ijtc-890	176	34	an	an	DET
ijtc-890	176	35	individual	individual	ADJ
ijtc-890	176	36	explanatory	explanatory	ADJ
ijtc-890	176	37	/	/	SYM
ijtc-890	176	38	independent	independent	ADJ
ijtc-890	176	39	variable	variable	NOUN
ijtc-890	176	40	's	's	PART
ijtc-890	176	41	effect	effect	NOUN
ijtc-890	176	42	extends	extend	VERB
ijtc-890	176	43	in	in	ADP
ijtc-890	176	44	explaining	explain	VERB
ijtc-890	176	45	variance	variance	NOUN
ijtc-890	176	46	in	in	ADP
ijtc-890	176	47	the	the	DET
ijtc-890	176	48	dependent	dependent	ADJ
ijtc-890	176	49	variable	variable	NOUN
ijtc-890	176	50	(	(	PUNCT
ijtc-890	176	51	ghozali	ghozali	PROPN
ijtc-890	176	52	,	,	PUNCT
ijtc-890	176	53	2016	2016	NUM
ijtc-890	176	54	)	)	PUNCT
ijtc-890	176	55	.	.	PUNCT
ijtc-890	177	1	the	the	DET
ijtc-890	177	2	t	t	PROPN
ijtc-890	177	3	-	-	PUNCT
ijtc-890	177	4	test	test	NOUN
ijtc-890	177	5	can	can	AUX
ijtc-890	177	6	be	be	AUX
ijtc-890	177	7	conducted	conduct	VERB
ijtc-890	177	8	by	by	ADP
ijtc-890	177	9	examining	examine	VERB
ijtc-890	177	10	the	the	DET
ijtc-890	177	11	significance	significance	NOUN
ijtc-890	177	12	probability	probability	NOUN
ijtc-890	177	13	(	(	PUNCT
ijtc-890	177	14	α	α	NOUN
ijtc-890	177	15	)	)	PUNCT
ijtc-890	177	16	value	value	NOUN
ijtc-890	177	17	for	for	ADP
ijtc-890	177	18	each	each	DET
ijtc-890	177	19	variable	variable	NOUN
ijtc-890	177	20	.	.	PUNCT
ijtc-890	178	1	if	if	SCONJ
ijtc-890	178	2	the	the	DET
ijtc-890	178	3	hypothesis	hypothesis	NOUN
ijtc-890	178	4	for	for	ADP
ijtc-890	178	5	each	each	DET
ijtc-890	178	6	independent	independent	ADJ
ijtc-890	178	7	variable	variable	NOUN
ijtc-890	178	8	is	be	AUX
ijtc-890	178	9	accepted	accept	VERB
ijtc-890	178	10	when	when	SCONJ
ijtc-890	178	11	α	α	X
ijtc-890	178	12	<	<	X
ijtc-890	178	13	0.05	0.05	NUM
ijtc-890	178	14	,	,	PUNCT
ijtc-890	178	15	conversely	conversely	ADV
ijtc-890	178	16	,	,	PUNCT
ijtc-890	178	17	if	if	SCONJ
ijtc-890	178	18	α	α	PRON
ijtc-890	178	19	>	>	X
ijtc-890	178	20	0.05	0.05	NUM
ijtc-890	178	21	for	for	ADP
ijtc-890	178	22	each	each	DET
ijtc-890	178	23	independent	independent	ADJ
ijtc-890	178	24	variable	variable	NOUN
ijtc-890	178	25	,	,	PUNCT
ijtc-890	178	26	the	the	DET
ijtc-890	178	27	hypothesis	hypothesis	NOUN
ijtc-890	178	28	is	be	AUX
ijtc-890	178	29	rejected	reject	VERB
ijtc-890	178	30	.	.	PUNCT
ijtc-890	179	1	the	the	DET
ijtc-890	179	2	t	t	PROPN
ijtc-890	179	3	-	-	PUNCT
ijtc-890	179	4	test	test	NOUN
ijtc-890	179	5	findings	finding	NOUN
ijtc-890	179	6	shown	show	VERB
ijtc-890	179	7	in	in	ADP
ijtc-890	179	8	table	table	NOUN
ijtc-890	179	9	7	7	NUM
ijtc-890	179	10	reveal	reveal	VERB
ijtc-890	179	11	a	a	DET
ijtc-890	179	12	tvalue	tvalue	NOUN
ijtc-890	179	13	of	of	ADP
ijtc-890	179	14	7.781	7.781	NUM
ijtc-890	179	15	for	for	ADP
ijtc-890	179	16	the	the	DET
ijtc-890	179	17	management	management	NOUN
ijtc-890	179	18	knowledge	knowledge	NOUN
ijtc-890	179	19	variable	variable	NOUN
ijtc-890	179	20	,	,	PUNCT
ijtc-890	179	21	with	with	ADP
ijtc-890	179	22	a	a	DET
ijtc-890	179	23	significance	significance	NOUN
ijtc-890	179	24	value	value	NOUN
ijtc-890	179	25	of	of	ADP
ijtc-890	179	26	0.000	0.000	NUM
ijtc-890	179	27	.	.	PUNCT
ijtc-890	180	1	this	this	DET
ijtc-890	180	2	number	number	NOUN
ijtc-890	180	3	is	be	AUX
ijtc-890	180	4	less	less	ADJ
ijtc-890	180	5	than	than	ADP
ijtc-890	180	6	the	the	DET
ijtc-890	180	7	specified	specify	VERB
ijtc-890	180	8	significance	significance	NOUN
ijtc-890	180	9	threshold	threshold	NOUN
ijtc-890	180	10	(	(	PUNCT
ijtc-890	180	11	=	=	NOUN
ijtc-890	180	12	0.05	0.05	NUM
ijtc-890	180	13	)	)	PUNCT
ijtc-890	180	14	,	,	PUNCT
ijtc-890	180	15	implying	imply	VERB
ijtc-890	180	16	that	that	SCONJ
ijtc-890	180	17	managerial	managerial	ADJ
ijtc-890	180	18	expertise	expertise	NOUN
ijtc-890	180	19	has	have	VERB
ijtc-890	180	20	a	a	DET
ijtc-890	180	21	positive	positive	ADJ
ijtc-890	180	22	impact	impact	NOUN
ijtc-890	180	23	on	on	ADP
ijtc-890	180	24	the	the	DET
ijtc-890	180	25	ability	ability	NOUN
ijtc-890	180	26	to	to	PART
ijtc-890	180	27	prepare	prepare	VERB
ijtc-890	180	28	financial	financial	ADJ
ijtc-890	180	29	statements	statement	NOUN
ijtc-890	180	30	for	for	ADP
ijtc-890	180	31	msmes	msme	NOUN
ijtc-890	180	32	in	in	ADP
ijtc-890	180	33	kota	kota	PROPN
ijtc-890	180	34	banjarmasin	banjarmasin	PROPN
ijtc-890	180	35	.	.	PUNCT
ijtc-890	181	1	coefficient	coefficient	NOUN
ijtc-890	181	2	of	of	ADP
ijtc-890	181	3	determination	determination	NOUN
ijtc-890	181	4	(	(	PUNCT
ijtc-890	181	5	r2	r2	PROPN
ijtc-890	181	6	)	)	PUNCT
ijtc-890	181	7	the	the	DET
ijtc-890	181	8	coefficient	coefficient	NOUN
ijtc-890	181	9	of	of	ADP
ijtc-890	181	10	determination	determination	NOUN
ijtc-890	181	11	(	(	PUNCT
ijtc-890	181	12	r	r	NOUN
ijtc-890	181	13	square	square	ADJ
ijtc-890	181	14	)	)	PUNCT
ijtc-890	181	15	value	value	NOUN
ijtc-890	181	16	of	of	ADP
ijtc-890	181	17	0.457	0.457	NUM
ijtc-890	181	18	suggests	suggest	VERB
ijtc-890	181	19	that	that	SCONJ
ijtc-890	181	20	managerial	managerial	ADJ
ijtc-890	181	21	expertise	expertise	NOUN
ijtc-890	181	22	explains	explain	VERB
ijtc-890	181	23	45.7	45.7	NUM
ijtc-890	181	24	%	%	NOUN
ijtc-890	181	25	of	of	ADP
ijtc-890	181	26	msmes	msme	NOUN
ijtc-890	181	27	'	'	PART
ijtc-890	181	28	performance	performance	NOUN
ijtc-890	181	29	,	,	PUNCT
ijtc-890	181	30	while	while	SCONJ
ijtc-890	181	31	the	the	DET
ijtc-890	181	32	remaining	remain	VERB
ijtc-890	181	33	54.3	54.3	NUM
ijtc-890	181	34	%	%	NOUN
ijtc-890	181	35	is	be	AUX
ijtc-890	181	36	explained	explain	VERB
ijtc-890	181	37	by	by	ADP
ijtc-890	181	38	other	other	ADJ
ijtc-890	181	39	unexplored	unexplored	ADJ
ijtc-890	181	40	variables	variable	NOUN
ijtc-890	181	41	.	.	PUNCT
ijtc-890	182	1	hypothesis	hypothesis	NOUN
ijtc-890	182	2	testing	testing	NOUN
ijtc-890	182	3	results	result	NOUN
ijtc-890	182	4	according	accord	VERB
ijtc-890	182	5	to	to	ADP
ijtc-890	182	6	the	the	DET
ijtc-890	182	7	hypothesis	hypothesis	NOUN
ijtc-890	183	1	,	,	PUNCT
ijtc-890	183	2	management	management	NOUN
ijtc-890	183	3	knowledge	knowledge	NOUN
ijtc-890	183	4	influences	influence	VERB
ijtc-890	183	5	the	the	DET
ijtc-890	183	6	ability	ability	NOUN
ijtc-890	183	7	to	to	PART
ijtc-890	183	8	prepare	prepare	VERB
ijtc-890	183	9	msmes	msme	NOUN
ijtc-890	183	10	financial	financial	ADJ
ijtc-890	183	11	statements	statement	NOUN
ijtc-890	183	12	in	in	ADP
ijtc-890	183	13	the	the	DET
ijtc-890	183	14	city	city	NOUN
ijtc-890	183	15	of	of	ADP
ijtc-890	183	16	banjarmasin	banjarmasin	NOUN
ijtc-890	183	17	.	.	PUNCT
ijtc-890	184	1	the	the	DET
ijtc-890	184	2	significance	significance	NOUN
ijtc-890	184	3	value	value	NOUN
ijtc-890	184	4	(	(	PUNCT
ijtc-890	184	5	sig	sig	NOUN
ijtc-890	184	6	)	)	PUNCT
ijtc-890	184	7	and	and	CCONJ
ijtc-890	184	8	the	the	DET
ijtc-890	184	9	comparison	comparison	NOUN
ijtc-890	184	10	of	of	ADP
ijtc-890	184	11	t	t	PROPN
ijtc-890	184	12	count	count	NOUN
ijtc-890	184	13	and	and	CCONJ
ijtc-890	184	14	t	t	NOUN
ijtc-890	184	15	table	table	NOUN
ijtc-890	184	16	demonstrate	demonstrate	NOUN
ijtc-890	184	17	hypothesis	hypothesis	NOUN
ijtc-890	184	18	testing	testing	NOUN
ijtc-890	184	19	.	.	PUNCT
ijtc-890	185	1	the	the	DET
ijtc-890	185	2	study	study	NOUN
ijtc-890	185	3	's	's	PART
ijtc-890	185	4	findings	finding	NOUN
ijtc-890	185	5	indicate	indicate	VERB
ijtc-890	185	6	that	that	SCONJ
ijtc-890	185	7	the	the	DET
ijtc-890	185	8	significance	significance	NOUN
ijtc-890	185	9	(	(	PUNCT
ijtc-890	185	10	sig	sig	NOUN
ijtc-890	185	11	)	)	PUNCT
ijtc-890	185	12	of	of	ADP
ijtc-890	185	13	the	the	DET
ijtc-890	185	14	knowledge	knowledge	NOUN
ijtc-890	185	15	management	management	NOUN
ijtc-890	185	16	variable	variable	NOUN
ijtc-890	185	17	(	(	PUNCT
ijtc-890	185	18	x	x	X
ijtc-890	185	19	)	)	PUNCT
ijtc-890	185	20	is	be	AUX
ijtc-890	185	21	0.000	0.000	NUM
ijtc-890	185	22	t	t	NOUN
ijtc-890	185	23	table	table	NOUN
ijtc-890	185	24	1.996	1.996	NUM
ijtc-890	185	25	,	,	PUNCT
ijtc-890	185	26	implying	imply	VERB
ijtc-890	185	27	that	that	SCONJ
ijtc-890	185	28	the	the	DET
ijtc-890	185	29	first	first	ADJ
ijtc-890	185	30	hypothesis	hypothesis	NOUN
ijtc-890	185	31	is	be	AUX
ijtc-890	185	32	correct	correct	ADJ
ijtc-890	185	33	.	.	PUNCT
ijtc-890	186	1	this	this	PRON
ijtc-890	186	2	indicates	indicate	VERB
ijtc-890	186	3	that	that	SCONJ
ijtc-890	186	4	management	management	NOUN
ijtc-890	186	5	knowledge	knowledge	NOUN
ijtc-890	186	6	(	(	PUNCT
ijtc-890	186	7	x	x	X
ijtc-890	186	8	)	)	PUNCT
ijtc-890	186	9	has	have	VERB
ijtc-890	186	10	an	an	DET
ijtc-890	186	11	effect	effect	NOUN
ijtc-890	186	12	on	on	ADP
ijtc-890	186	13	the	the	DET
ijtc-890	186	14	ability	ability	NOUN
ijtc-890	186	15	to	to	PART
ijtc-890	186	16	prepare	prepare	VERB
ijtc-890	186	17	financial	financial	ADJ
ijtc-890	186	18	statements	statement	NOUN
ijtc-890	186	19	(	(	PUNCT
ijtc-890	186	20	y	y	NOUN
ijtc-890	186	21	)	)	PUNCT
ijtc-890	186	22	.	.	PUNCT
ijtc-890	187	1	management	management	NOUN
ijtc-890	187	2	knowledge	knowledge	NOUN
ijtc-890	187	3	influences	influence	VERB
ijtc-890	187	4	the	the	DET
ijtc-890	187	5	preparation	preparation	NOUN
ijtc-890	187	6	of	of	ADP
ijtc-890	187	7	financial	financial	ADJ
ijtc-890	187	8	statements	statement	NOUN
ijtc-890	187	9	in	in	ADP
ijtc-890	187	10	msmes	msme	NOUN
ijtc-890	187	11	in	in	ADP
ijtc-890	187	12	banjarmasin	banjarmasin	NOUN
ijtc-890	187	13	.	.	PUNCT
ijtc-890	188	1	the	the	DET
ijtc-890	188	2	results	result	NOUN
ijtc-890	188	3	of	of	ADP
ijtc-890	188	4	hypothesis	hypothesis	NOUN
ijtc-890	188	5	testing	testing	NOUN
ijtc-890	188	6	indicate	indicate	VERB
ijtc-890	188	7	that	that	SCONJ
ijtc-890	188	8	management	management	NOUN
ijtc-890	188	9	knowledge	knowledge	NOUN
ijtc-890	188	10	significantly	significantly	ADV
ijtc-890	188	11	affects	affect	VERB
ijtc-890	188	12	the	the	DET
ijtc-890	188	13	preparation	preparation	NOUN
ijtc-890	188	14	of	of	ADP
ijtc-890	188	15	financial	financial	ADJ
ijtc-890	188	16	statements	statement	NOUN
ijtc-890	188	17	in	in	ADP
ijtc-890	188	18	msmes	msme	NOUN
ijtc-890	188	19	in	in	ADP
ijtc-890	188	20	kota	kota	PROPN
ijtc-890	188	21	banjarmasin	banjarmasin	PROPN
ijtc-890	188	22	.	.	PUNCT
ijtc-890	189	1	this	this	PRON
ijtc-890	189	2	implies	imply	VERB
ijtc-890	189	3	that	that	SCONJ
ijtc-890	189	4	a	a	DET
ijtc-890	189	5	higher	high	ADJ
ijtc-890	189	6	level	level	NOUN
ijtc-890	189	7	of	of	ADP
ijtc-890	189	8	management	management	NOUN
ijtc-890	189	9	knowledge	knowledge	NOUN
ijtc-890	189	10	corresponds	correspond	VERB
ijtc-890	189	11	to	to	ADP
ijtc-890	189	12	a	a	DET
ijtc-890	189	13	greater	great	ADJ
ijtc-890	189	14	impact	impact	NOUN
ijtc-890	189	15	on	on	ADP
ijtc-890	189	16	the	the	DET
ijtc-890	189	17	preparation	preparation	NOUN
ijtc-890	189	18	of	of	ADP
ijtc-890	189	19	financial	financial	ADJ
ijtc-890	189	20	statements	statement	NOUN
ijtc-890	189	21	for	for	ADP
ijtc-890	189	22	msmes	msme	NOUN
ijtc-890	189	23	in	in	ADP
ijtc-890	189	24	the	the	DET
ijtc-890	189	25	city	city	NOUN
ijtc-890	189	26	.	.	PUNCT
ijtc-890	190	1	management	management	NOUN
ijtc-890	190	2	knowledge	knowledge	NOUN
ijtc-890	190	3	in	in	ADP
ijtc-890	190	4	this	this	DET
ijtc-890	190	5	case	case	NOUN
ijtc-890	190	6	is	be	AUX
ijtc-890	190	7	the	the	DET
ijtc-890	190	8	accounting	accounting	NOUN
ijtc-890	190	9	knowledge	knowledge	NOUN
ijtc-890	190	10	possessed	possess	VERB
ijtc-890	190	11	by	by	ADP
ijtc-890	190	12	msmes	msme	NOUN
ijtc-890	190	13	(	(	PUNCT
ijtc-890	190	14	cahya	cahya	PROPN
ijtc-890	190	15	et	et	PROPN
ijtc-890	190	16	al	al	PROPN
ijtc-890	190	17	.	.	PROPN
ijtc-890	190	18	,	,	PUNCT
ijtc-890	190	19	2021).the	2021).the	DET
ijtc-890	190	20	management	management	NOUN
ijtc-890	190	21	or	or	CCONJ
ijtc-890	190	22	owners	owner	NOUN
ijtc-890	190	23	of	of	ADP
ijtc-890	190	24	the	the	DET
ijtc-890	190	25	msmes	msme	NOUN
ijtc-890	190	26	in	in	ADP
ijtc-890	190	27	banjarmasin	banjarmasin	NOUN
ijtc-890	190	28	generally	generally	ADV
ijtc-890	190	29	possess	possess	VERB
ijtc-890	190	30	basic	basic	ADJ
ijtc-890	190	31	and	and	CCONJ
ijtc-890	190	32	straightforward	straightforward	ADJ
ijtc-890	190	33	understanding	understanding	NOUN
ijtc-890	190	34	regarding	regard	VERB
ijtc-890	190	35	the	the	DET
ijtc-890	190	36	preparation	preparation	NOUN
ijtc-890	190	37	of	of	ADP
ijtc-890	190	38	financial	financial	ADJ
ijtc-890	190	39	statements	statement	NOUN
ijtc-890	190	40	.	.	PUNCT
ijtc-890	191	1	this	this	PRON
ijtc-890	191	2	encompasses	encompass	VERB
ijtc-890	191	3	knowledge	knowledge	NOUN
ijtc-890	191	4	of	of	ADP
ijtc-890	191	5	how	how	SCONJ
ijtc-890	191	6	to	to	PART
ijtc-890	191	7	compile	compile	VERB
ijtc-890	191	8	financial	financial	ADJ
ijtc-890	191	9	statements	statement	NOUN
ijtc-890	191	10	,	,	PUNCT
ijtc-890	191	11	the	the	DET
ijtc-890	191	12	types	type	NOUN
ijtc-890	191	13	and	and	CCONJ
ijtc-890	191	14	content	content	NOUN
ijtc-890	191	15	of	of	ADP
ijtc-890	191	16	financial	financial	ADJ
ijtc-890	191	17	statements	statement	NOUN
ijtc-890	191	18	,	,	PUNCT
ijtc-890	191	19	as	as	ADV
ijtc-890	191	20	well	well	ADV
ijtc-890	191	21	as	as	ADP
ijtc-890	191	22	the	the	DET
ijtc-890	191	23	purposes	purpose	NOUN
ijtc-890	191	24	and	and	CCONJ
ijtc-890	191	25	functions	function	NOUN
ijtc-890	191	26	of	of	ADP
ijtc-890	191	27	financial	financial	ADJ
ijtc-890	191	28	statements	statement	NOUN
ijtc-890	191	29	.	.	PUNCT
ijtc-890	192	1	this	this	DET
ijtc-890	192	2	general	general	ADJ
ijtc-890	192	3	understanding	understanding	NOUN
ijtc-890	192	4	stems	stem	VERB
ijtc-890	192	5	from	from	ADP
ijtc-890	192	6	the	the	DET
ijtc-890	192	7	fact	fact	NOUN
ijtc-890	192	8	that	that	SCONJ
ijtc-890	192	9	the	the	DET
ijtc-890	192	10	management	management	NOUN
ijtc-890	192	11	or	or	CCONJ
ijtc-890	192	12	owners	owner	NOUN
ijtc-890	192	13	of	of	ADP
ijtc-890	192	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-890	192	15	the	the	DET
ijtc-890	192	16	effect	effect	NOUN
ijtc-890	192	17	of	of	ADP
ijtc-890	192	18	management	management	NOUN
ijtc-890	192	19	knowledge	knowledge	NOUN
ijtc-890	192	20	influences	influence	VERB
ijtc-890	192	21	the	the	DET
ijtc-890	192	22	preparation	preparation	NOUN
ijtc-890	192	23	of	of	ADP
ijtc-890	192	24	msmes	msme	NOUN
ijtc-890	192	25	financial	financial	ADJ
ijtc-890	192	26	statements	statement	NOUN
ijtc-890	192	27	hikmahwati	hikmahwati	PROPN
ijtc-890	192	28	and	and	CCONJ
ijtc-890	192	29	irwansyah	irwansyah	NOUN
ijtc-890	192	30	842	842	NUM
ijtc-890	192	31	|	|	ADV
ijtc-890	192	32	ilomata	ilomata	NOUN
ijtc-890	192	33	international	international	ADJ
ijtc-890	192	34	journal	journal	NOUN
ijtc-890	192	35	of	of	ADP
ijtc-890	192	36	tax	tax	PROPN
ijtc-890	192	37	&	&	CCONJ
ijtc-890	192	38	accounting	accounting	PROPN
ijtc-890	192	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	192	40	msmes	msme	NOUN
ijtc-890	192	41	have	have	AUX
ijtc-890	192	42	,	,	PUNCT
ijtc-890	192	43	on	on	ADP
ijtc-890	192	44	average	average	ADJ
ijtc-890	192	45	,	,	PUNCT
ijtc-890	192	46	not	not	PART
ijtc-890	192	47	undergone	undergo	VERB
ijtc-890	192	48	formal	formal	ADJ
ijtc-890	192	49	education	education	NOUN
ijtc-890	192	50	or	or	CCONJ
ijtc-890	192	51	training	training	NOUN
ijtc-890	192	52	in	in	ADP
ijtc-890	192	53	financial	financial	ADJ
ijtc-890	192	54	statements	statement	NOUN
ijtc-890	192	55	preparation	preparation	NOUN
ijtc-890	192	56	.	.	PUNCT
ijtc-890	193	1	this	this	PRON
ijtc-890	193	2	is	be	AUX
ijtc-890	193	3	evident	evident	ADJ
ijtc-890	193	4	from	from	ADP
ijtc-890	193	5	the	the	DET
ijtc-890	193	6	respondents	respondent	NOUN
ijtc-890	193	7	'	'	PART
ijtc-890	193	8	answers	answer	NOUN
ijtc-890	193	9	,	,	PUNCT
ijtc-890	193	10	which	which	PRON
ijtc-890	193	11	mainly	mainly	ADV
ijtc-890	193	12	hover	hover	VERB
ijtc-890	193	13	around	around	ADP
ijtc-890	193	14	values	value	NOUN
ijtc-890	193	15	of	of	ADP
ijtc-890	193	16	2	2	NUM
ijtc-890	193	17	and	and	CCONJ
ijtc-890	193	18	3	3	NUM
ijtc-890	193	19	,	,	PUNCT
ijtc-890	193	20	indicating	indicate	VERB
ijtc-890	193	21	partial	partial	ADJ
ijtc-890	193	22	agreement	agreement	NOUN
ijtc-890	193	23	and	and	CCONJ
ijtc-890	193	24	partial	partial	ADJ
ijtc-890	193	25	disagreement	disagreement	NOUN
ijtc-890	193	26	.	.	PUNCT
ijtc-890	194	1	the	the	DET
ijtc-890	194	2	average	average	ADJ
ijtc-890	194	3	value	value	NOUN
ijtc-890	194	4	for	for	ADP
ijtc-890	194	5	the	the	DET
ijtc-890	194	6	management	management	NOUN
ijtc-890	194	7	knowledge	knowledge	NOUN
ijtc-890	194	8	variable	variable	NOUN
ijtc-890	194	9	is	be	AUX
ijtc-890	194	10	2.8	2.8	NUM
ijtc-890	194	11	,	,	PUNCT
ijtc-890	194	12	suggesting	suggest	VERB
ijtc-890	194	13	that	that	SCONJ
ijtc-890	194	14	msmes	msme	NOUN
ijtc-890	194	15	in	in	ADP
ijtc-890	194	16	banjarmasin	banjarmasin	NOUN
ijtc-890	194	17	possess	possess	VERB
ijtc-890	194	18	a	a	DET
ijtc-890	194	19	reasonable	reasonable	ADJ
ijtc-890	194	20	level	level	NOUN
ijtc-890	194	21	of	of	ADP
ijtc-890	194	22	management	management	NOUN
ijtc-890	194	23	knowledge	knowledge	NOUN
ijtc-890	194	24	.	.	PUNCT
ijtc-890	195	1	the	the	DET
ijtc-890	195	2	theory	theory	NOUN
ijtc-890	195	3	of	of	ADP
ijtc-890	195	4	behavioral	behavioral	ADJ
ijtc-890	195	5	accounting	accounting	NOUN
ijtc-890	195	6	explains	explain	VERB
ijtc-890	195	7	that	that	SCONJ
ijtc-890	195	8	this	this	DET
ijtc-890	195	9	form	form	NOUN
ijtc-890	195	10	of	of	ADP
ijtc-890	195	11	accounting	accounting	NOUN
ijtc-890	195	12	emphasizes	emphasize	VERB
ijtc-890	195	13	managerial	managerial	ADJ
ijtc-890	195	14	aspects	aspect	NOUN
ijtc-890	195	15	in	in	ADP
ijtc-890	195	16	decision	decision	NOUN
ijtc-890	195	17	-	-	PUNCT
ijtc-890	195	18	making	making	NOUN
ijtc-890	195	19	,	,	PUNCT
ijtc-890	195	20	including	include	VERB
ijtc-890	195	21	those	those	PRON
ijtc-890	195	22	concerning	concern	VERB
ijtc-890	195	23	financial	financial	ADJ
ijtc-890	195	24	statements	statement	NOUN
ijtc-890	195	25	.	.	PUNCT
ijtc-890	196	1	financial	financial	ADJ
ijtc-890	196	2	statements	statement	NOUN
ijtc-890	196	3	play	play	VERB
ijtc-890	196	4	a	a	DET
ijtc-890	196	5	crucial	crucial	ADJ
ijtc-890	196	6	role	role	NOUN
ijtc-890	196	7	in	in	ADP
ijtc-890	196	8	determining	determine	VERB
ijtc-890	196	9	the	the	DET
ijtc-890	196	10	success	success	NOUN
ijtc-890	196	11	or	or	CCONJ
ijtc-890	196	12	failure	failure	NOUN
ijtc-890	196	13	of	of	ADP
ijtc-890	196	14	business	business	NOUN
ijtc-890	196	15	operations	operation	NOUN
ijtc-890	196	16	.	.	PUNCT
ijtc-890	197	1	thus	thus	ADV
ijtc-890	197	2	,	,	PUNCT
ijtc-890	197	3	understanding	understanding	NOUN
ijtc-890	197	4	and	and	CCONJ
ijtc-890	197	5	applying	apply	VERB
ijtc-890	197	6	accounting	accounting	NOUN
ijtc-890	197	7	practices	practice	NOUN
ijtc-890	197	8	are	be	AUX
ijtc-890	197	9	critical	critical	ADJ
ijtc-890	197	10	motivations	motivation	NOUN
ijtc-890	197	11	for	for	ADP
ijtc-890	197	12	business	business	NOUN
ijtc-890	197	13	owners	owner	NOUN
ijtc-890	197	14	to	to	PART
ijtc-890	197	15	learn	learn	VERB
ijtc-890	197	16	about	about	ADP
ijtc-890	197	17	accounting	account	VERB
ijtc-890	197	18	.	.	PUNCT
ijtc-890	198	1	in	in	ADP
ijtc-890	198	2	general	general	ADJ
ijtc-890	198	3	,	,	PUNCT
ijtc-890	198	4	management	management	NOUN
ijtc-890	198	5	knowledge	knowledge	NOUN
ijtc-890	198	6	directly	directly	ADV
ijtc-890	198	7	influences	influence	VERB
ijtc-890	198	8	financial	financial	ADJ
ijtc-890	198	9	statements	statement	NOUN
ijtc-890	198	10	preparation	preparation	NOUN
ijtc-890	198	11	.	.	PUNCT
ijtc-890	199	1	this	this	PRON
ijtc-890	199	2	is	be	AUX
ijtc-890	199	3	evident	evident	ADJ
ijtc-890	199	4	from	from	ADP
ijtc-890	199	5	the	the	DET
ijtc-890	199	6	respondents	respondent	NOUN
ijtc-890	199	7	'	'	PART
ijtc-890	199	8	average	average	ADJ
ijtc-890	199	9	responses	response	NOUN
ijtc-890	199	10	,	,	PUNCT
ijtc-890	199	11	with	with	ADP
ijtc-890	199	12	financial	financial	ADJ
ijtc-890	199	13	statements	statement	NOUN
ijtc-890	199	14	preparation	preparation	NOUN
ijtc-890	199	15	generally	generally	ADV
ijtc-890	199	16	scoring	score	VERB
ijtc-890	199	17	around	around	ADP
ijtc-890	199	18	2.8	2.8	NUM
ijtc-890	199	19	(	(	PUNCT
ijtc-890	199	20	with	with	ADP
ijtc-890	199	21	most	most	ADJ
ijtc-890	199	22	answers	answer	NOUN
ijtc-890	199	23	falling	fall	VERB
ijtc-890	199	24	in	in	ADP
ijtc-890	199	25	the	the	DET
ijtc-890	199	26	2	2	NUM
ijtc-890	199	27	and	and	CCONJ
ijtc-890	199	28	3	3	NUM
ijtc-890	199	29	range	range	NOUN
ijtc-890	199	30	)	)	PUNCT
ijtc-890	199	31	.	.	PUNCT
ijtc-890	200	1	financial	financial	ADJ
ijtc-890	200	2	statements	statement	NOUN
ijtc-890	200	3	preparation	preparation	NOUN
ijtc-890	200	4	entails	entail	VERB
ijtc-890	200	5	the	the	DET
ijtc-890	200	6	ability	ability	NOUN
ijtc-890	200	7	to	to	PART
ijtc-890	200	8	gather	gather	VERB
ijtc-890	200	9	transaction	transaction	NOUN
ijtc-890	200	10	evidence	evidence	NOUN
ijtc-890	200	11	,	,	PUNCT
ijtc-890	200	12	record	record	NOUN
ijtc-890	200	13	transactions	transaction	NOUN
ijtc-890	200	14	,	,	PUNCT
ijtc-890	200	15	calculate	calculate	NOUN
ijtc-890	200	16	transactions	transaction	NOUN
ijtc-890	200	17	,	,	PUNCT
ijtc-890	200	18	categorize	categorize	VERB
ijtc-890	200	19	transactions	transaction	NOUN
ijtc-890	200	20	into	into	ADP
ijtc-890	200	21	financial	financial	ADJ
ijtc-890	200	22	records	record	NOUN
ijtc-890	200	23	,	,	PUNCT
ijtc-890	200	24	summarize	summarize	VERB
ijtc-890	200	25	them	they	PRON
ijtc-890	200	26	,	,	PUNCT
ijtc-890	200	27	prepare	prepare	VERB
ijtc-890	200	28	financial	financial	ADJ
ijtc-890	200	29	statements	statement	NOUN
ijtc-890	200	30	,	,	PUNCT
ijtc-890	200	31	read	read	VERB
ijtc-890	200	32	and	and	CCONJ
ijtc-890	200	33	analyze	analyze	VERB
ijtc-890	200	34	financial	financial	ADJ
ijtc-890	200	35	statements	statement	NOUN
ijtc-890	200	36	,	,	PUNCT
ijtc-890	200	37	and	and	CCONJ
ijtc-890	200	38	make	make	VERB
ijtc-890	200	39	decisions	decision	NOUN
ijtc-890	200	40	based	base	VERB
ijtc-890	200	41	on	on	ADP
ijtc-890	200	42	this	this	DET
ijtc-890	200	43	analysis	analysis	NOUN
ijtc-890	200	44	.	.	PUNCT
ijtc-890	201	1	on	on	ADP
ijtc-890	201	2	average	average	ADJ
ijtc-890	201	3	,	,	PUNCT
ijtc-890	201	4	respondents	respondent	NOUN
ijtc-890	201	5	'	'	PART
ijtc-890	201	6	answers	answer	NOUN
ijtc-890	201	7	to	to	ADP
ijtc-890	201	8	these	these	DET
ijtc-890	201	9	questions	question	NOUN
ijtc-890	201	10	indicate	indicate	VERB
ijtc-890	201	11	a	a	DET
ijtc-890	201	12	moderate	moderate	ADJ
ijtc-890	201	13	level	level	NOUN
ijtc-890	201	14	of	of	ADP
ijtc-890	201	15	proficiency	proficiency	NOUN
ijtc-890	201	16	in	in	ADP
ijtc-890	201	17	financial	financial	ADJ
ijtc-890	201	18	statements	statement	NOUN
ijtc-890	201	19	preparation	preparation	NOUN
ijtc-890	201	20	.	.	PUNCT
ijtc-890	202	1	the	the	PRON
ijtc-890	202	2	better	well	ADJ
ijtc-890	202	3	the	the	DET
ijtc-890	202	4	management	management	NOUN
ijtc-890	202	5	knowledge	knowledge	NOUN
ijtc-890	202	6	possessed	possess	VERB
ijtc-890	202	7	by	by	ADP
ijtc-890	202	8	msme	msme	NOUN
ijtc-890	202	9	owners	owner	NOUN
ijtc-890	202	10	,	,	PUNCT
ijtc-890	202	11	the	the	PRON
ijtc-890	202	12	higher	high	ADJ
ijtc-890	202	13	the	the	DET
ijtc-890	202	14	quality	quality	NOUN
ijtc-890	202	15	of	of	ADP
ijtc-890	202	16	their	their	PRON
ijtc-890	202	17	financial	financial	ADJ
ijtc-890	202	18	statements	statement	NOUN
ijtc-890	202	19	.	.	PUNCT
ijtc-890	203	1	management	management	NOUN
ijtc-890	203	2	knowledge	knowledge	NOUN
ijtc-890	203	3	assists	assist	VERB
ijtc-890	203	4	msme	msme	NOUN
ijtc-890	203	5	owners	owner	NOUN
ijtc-890	203	6	in	in	ADP
ijtc-890	203	7	effectively	effectively	ADV
ijtc-890	203	8	managing	manage	VERB
ijtc-890	203	9	their	their	PRON
ijtc-890	203	10	finances	finance	NOUN
ijtc-890	203	11	.	.	PUNCT
ijtc-890	204	1	these	these	DET
ijtc-890	204	2	research	research	NOUN
ijtc-890	204	3	findings	finding	NOUN
ijtc-890	204	4	align	align	VERB
ijtc-890	204	5	with	with	ADP
ijtc-890	204	6	other	other	ADJ
ijtc-890	204	7	studies	study	NOUN
ijtc-890	204	8	that	that	PRON
ijtc-890	204	9	assert	assert	VERB
ijtc-890	204	10	that	that	SCONJ
ijtc-890	204	11	a	a	DET
ijtc-890	204	12	solid	solid	ADJ
ijtc-890	204	13	understanding	understanding	NOUN
ijtc-890	204	14	of	of	ADP
ijtc-890	204	15	accounting	account	VERB
ijtc-890	204	16	among	among	ADP
ijtc-890	204	17	msme	msme	NOUN
ijtc-890	204	18	operators	operator	NOUN
ijtc-890	204	19	supports	support	VERB
ijtc-890	204	20	the	the	DET
ijtc-890	204	21	successful	successful	ADJ
ijtc-890	204	22	implementation	implementation	NOUN
ijtc-890	204	23	of	of	ADP
ijtc-890	204	24	financial	financial	ADJ
ijtc-890	204	25	statements	statement	NOUN
ijtc-890	204	26	recording	record	VERB
ijtc-890	204	27	in	in	ADP
ijtc-890	204	28	business	business	NOUN
ijtc-890	204	29	units	unit	NOUN
ijtc-890	204	30	(	(	PUNCT
ijtc-890	204	31	risal	risal	PROPN
ijtc-890	204	32	&	&	CCONJ
ijtc-890	204	33	kristiawati	kristiawati	PROPN
ijtc-890	204	34	,	,	PUNCT
ijtc-890	204	35	2020	2020	NUM
ijtc-890	204	36	)	)	PUNCT
ijtc-890	204	37	.	.	PUNCT
ijtc-890	205	1	the	the	DET
ijtc-890	205	2	significant	significant	ADJ
ijtc-890	205	3	influence	influence	NOUN
ijtc-890	205	4	of	of	ADP
ijtc-890	205	5	management	management	NOUN
ijtc-890	205	6	knowledge	knowledge	NOUN
ijtc-890	205	7	on	on	ADP
ijtc-890	205	8	the	the	DET
ijtc-890	205	9	preparation	preparation	NOUN
ijtc-890	205	10	of	of	ADP
ijtc-890	205	11	financial	financial	ADJ
ijtc-890	205	12	statements	statement	NOUN
ijtc-890	205	13	in	in	ADP
ijtc-890	205	14	msmes	msme	NOUN
ijtc-890	205	15	has	have	AUX
ijtc-890	205	16	also	also	ADV
ijtc-890	205	17	been	be	AUX
ijtc-890	205	18	supported	support	VERB
ijtc-890	205	19	by	by	ADP
ijtc-890	205	20	other	other	ADJ
ijtc-890	205	21	studies	study	NOUN
ijtc-890	205	22	(	(	PUNCT
ijtc-890	205	23	muslim	muslim	PROPN
ijtc-890	205	24	&	&	CCONJ
ijtc-890	205	25	sufina	sufina	PROPN
ijtc-890	205	26	,	,	PUNCT
ijtc-890	205	27	2018	2018	NUM
ijtc-890	205	28	;	;	PUNCT
ijtc-890	205	29	satiya	satiya	PROPN
ijtc-890	205	30	et	et	PROPN
ijtc-890	205	31	al	al	PROPN
ijtc-890	205	32	.	.	PROPN
ijtc-890	205	33	,	,	PUNCT
ijtc-890	205	34	2020	2020	NUM
ijtc-890	205	35	)	)	PUNCT
ijtc-890	205	36	.	.	PUNCT
ijtc-890	206	1	accurate	accurate	ADJ
ijtc-890	206	2	financial	financial	ADJ
ijtc-890	206	3	statements	statement	NOUN
ijtc-890	206	4	preparation	preparation	NOUN
ijtc-890	206	5	necessitates	necessitate	VERB
ijtc-890	206	6	management	management	NOUN
ijtc-890	206	7	or	or	CCONJ
ijtc-890	206	8	owner	owner	NOUN
ijtc-890	206	9	understanding	understanding	NOUN
ijtc-890	206	10	of	of	ADP
ijtc-890	206	11	accounting	accounting	NOUN
ijtc-890	206	12	practices	practice	NOUN
ijtc-890	206	13	(	(	PUNCT
ijtc-890	206	14	putra	putra	PROPN
ijtc-890	206	15	a	a	PRON
ijtc-890	206	16	,	,	PUNCT
ijtc-890	206	17	2018	2018	NUM
ijtc-890	206	18	)	)	PUNCT
ijtc-890	206	19	.	.	PUNCT
ijtc-890	207	1	conclusion	conclusion	VERB
ijtc-890	207	2	the	the	DET
ijtc-890	207	3	purpose	purpose	NOUN
ijtc-890	207	4	of	of	ADP
ijtc-890	207	5	this	this	DET
ijtc-890	207	6	study	study	NOUN
ijtc-890	207	7	was	be	AUX
ijtc-890	207	8	to	to	PART
ijtc-890	207	9	investigate	investigate	VERB
ijtc-890	207	10	and	and	CCONJ
ijtc-890	207	11	assess	assess	VERB
ijtc-890	207	12	the	the	DET
ijtc-890	207	13	impact	impact	NOUN
ijtc-890	207	14	of	of	ADP
ijtc-890	207	15	management	management	NOUN
ijtc-890	207	16	expertise	expertise	NOUN
ijtc-890	207	17	on	on	ADP
ijtc-890	207	18	the	the	DET
ijtc-890	207	19	compilation	compilation	NOUN
ijtc-890	207	20	of	of	ADP
ijtc-890	207	21	financial	financial	ADJ
ijtc-890	207	22	statements	statement	NOUN
ijtc-890	207	23	in	in	ADP
ijtc-890	207	24	msmes	msme	NOUN
ijtc-890	207	25	in	in	ADP
ijtc-890	207	26	banjarmasin	banjarmasin	PROPN
ijtc-890	207	27	city	city	PROPN
ijtc-890	207	28	.	.	PUNCT
ijtc-890	208	1	the	the	DET
ijtc-890	208	2	findings	finding	NOUN
ijtc-890	208	3	of	of	ADP
ijtc-890	208	4	hypothesis	hypothesis	NOUN
ijtc-890	208	5	testing	testing	NOUN
ijtc-890	208	6	revealed	reveal	VERB
ijtc-890	208	7	that	that	SCONJ
ijtc-890	208	8	,	,	PUNCT
ijtc-890	208	9	in	in	ADP
ijtc-890	208	10	general	general	ADJ
ijtc-890	208	11	,	,	PUNCT
ijtc-890	208	12	management	management	NOUN
ijtc-890	208	13	expertise	expertise	NOUN
ijtc-890	208	14	in	in	ADP
ijtc-890	208	15	financial	financial	ADJ
ijtc-890	208	16	statement	statement	NOUN
ijtc-890	208	17	preparation	preparation	NOUN
ijtc-890	208	18	has	have	VERB
ijtc-890	208	19	a	a	DET
ijtc-890	208	20	direct	direct	ADJ
ijtc-890	208	21	impact	impact	NOUN
ijtc-890	208	22	on	on	ADP
ijtc-890	208	23	financial	financial	ADJ
ijtc-890	208	24	statement	statement	NOUN
ijtc-890	208	25	preparation	preparation	NOUN
ijtc-890	208	26	in	in	ADP
ijtc-890	208	27	msmes	msme	NOUN
ijtc-890	208	28	in	in	ADP
ijtc-890	208	29	banjarmasin	banjarmasin	PROPN
ijtc-890	208	30	city	city	PROPN
ijtc-890	208	31	,	,	PUNCT
ijtc-890	208	32	with	with	ADP
ijtc-890	208	33	a	a	DET
ijtc-890	208	34	significant	significant	ADJ
ijtc-890	208	35	value	value	NOUN
ijtc-890	208	36	(	(	PUNCT
ijtc-890	208	37	sig	sig	NOUN
ijtc-890	208	38	)	)	PUNCT
ijtc-890	208	39	of	of	ADP
ijtc-890	208	40	0.000	0.000	NUM
ijtc-890	208	41	.	.	PUNCT
ijtc-890	209	1	the	the	DET
ijtc-890	209	2	influence	influence	NOUN
ijtc-890	209	3	of	of	ADP
ijtc-890	209	4	management	management	NOUN
ijtc-890	209	5	knowledge	knowledge	NOUN
ijtc-890	209	6	is	be	AUX
ijtc-890	209	7	substantial	substantial	ADJ
ijtc-890	209	8	,	,	PUNCT
ijtc-890	209	9	with	with	ADP
ijtc-890	209	10	a	a	DET
ijtc-890	209	11	magnitude	magnitude	NOUN
ijtc-890	209	12	of	of	ADP
ijtc-890	209	13	45.7	45.7	NUM
ijtc-890	209	14	%	%	NOUN
ijtc-890	209	15	.	.	PUNCT
ijtc-890	210	1	this	this	DET
ijtc-890	210	2	research	research	NOUN
ijtc-890	210	3	's	's	PART
ijtc-890	210	4	findings	finding	NOUN
ijtc-890	210	5	imply	imply	VERB
ijtc-890	210	6	that	that	SCONJ
ijtc-890	210	7	a	a	DET
ijtc-890	210	8	better	well	ADJ
ijtc-890	210	9	understanding	understanding	NOUN
ijtc-890	210	10	of	of	ADP
ijtc-890	210	11	management	management	NOUN
ijtc-890	210	12	knowledge	knowledge	NOUN
ijtc-890	210	13	related	relate	VERB
ijtc-890	210	14	to	to	ADP
ijtc-890	210	15	financial	financial	ADJ
ijtc-890	210	16	statements	statement	NOUN
ijtc-890	210	17	preparation	preparation	NOUN
ijtc-890	210	18	significantly	significantly	ADV
ijtc-890	210	19	affects	affect	VERB
ijtc-890	210	20	the	the	DET
ijtc-890	210	21	quality	quality	NOUN
ijtc-890	210	22	of	of	ADP
ijtc-890	210	23	financial	financial	ADJ
ijtc-890	210	24	statements	statement	NOUN
ijtc-890	210	25	produced	produce	VERB
ijtc-890	210	26	.	.	PUNCT
ijtc-890	211	1	accurate	accurate	ADJ
ijtc-890	211	2	financial	financial	ADJ
ijtc-890	211	3	statements	statement	NOUN
ijtc-890	211	4	preparation	preparation	NOUN
ijtc-890	211	5	contributes	contribute	VERB
ijtc-890	211	6	to	to	ADP
ijtc-890	211	7	assessing	assess	VERB
ijtc-890	211	8	operational	operational	ADJ
ijtc-890	211	9	performance	performance	NOUN
ijtc-890	211	10	in	in	ADP
ijtc-890	211	11	msmes	msme	NOUN
ijtc-890	211	12	.	.	PUNCT
ijtc-890	212	1	however	however	ADV
ijtc-890	212	2	,	,	PUNCT
ijtc-890	212	3	measuring	measure	VERB
ijtc-890	212	4	the	the	DET
ijtc-890	212	5	use	use	NOUN
ijtc-890	212	6	of	of	ADP
ijtc-890	212	7	financial	financial	ADJ
ijtc-890	212	8	statements	statement	NOUN
ijtc-890	212	9	for	for	ADP
ijtc-890	212	10	performance	performance	NOUN
ijtc-890	212	11	assessment	assessment	NOUN
ijtc-890	212	12	requires	require	VERB
ijtc-890	212	13	further	further	ADJ
ijtc-890	212	14	research	research	NOUN
ijtc-890	212	15	.	.	PUNCT
ijtc-890	213	1	the	the	DET
ijtc-890	213	2	current	current	ADJ
ijtc-890	213	3	study	study	NOUN
ijtc-890	213	4	is	be	AUX
ijtc-890	213	5	limited	limit	VERB
ijtc-890	213	6	as	as	SCONJ
ijtc-890	213	7	it	it	PRON
ijtc-890	213	8	focuses	focus	VERB
ijtc-890	213	9	on	on	ADP
ijtc-890	213	10	a	a	DET
ijtc-890	213	11	single	single	ADJ
ijtc-890	213	12	variable	variable	NOUN
ijtc-890	213	13	,	,	PUNCT
ijtc-890	213	14	leaving	leave	VERB
ijtc-890	213	15	the	the	DET
ijtc-890	213	16	possibility	possibility	NOUN
ijtc-890	213	17	of	of	ADP
ijtc-890	213	18	other	other	ADJ
ijtc-890	213	19	variables	variable	NOUN
ijtc-890	213	20	influencing	influence	VERB
ijtc-890	213	21	financial	financial	ADJ
ijtc-890	213	22	statements	statement	NOUN
ijtc-890	213	23	preparation	preparation	NOUN
ijtc-890	213	24	.	.	PUNCT
ijtc-890	214	1	the	the	DET
ijtc-890	214	2	research	research	NOUN
ijtc-890	214	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-890	214	4	the	the	DET
ijtc-890	214	5	effect	effect	NOUN
ijtc-890	214	6	of	of	ADP
ijtc-890	214	7	management	management	NOUN
ijtc-890	214	8	knowledge	knowledge	NOUN
ijtc-890	214	9	influences	influence	VERB
ijtc-890	214	10	the	the	DET
ijtc-890	214	11	preparation	preparation	NOUN
ijtc-890	214	12	of	of	ADP
ijtc-890	214	13	msmes	msme	NOUN
ijtc-890	214	14	financial	financial	ADJ
ijtc-890	214	15	statements	statement	NOUN
ijtc-890	214	16	hikmahwati	hikmahwati	PROPN
ijtc-890	214	17	and	and	CCONJ
ijtc-890	214	18	irwansyah	irwansyah	NOUN
ijtc-890	214	19	843	843	NUM
ijtc-890	214	20	|	|	ADV
ijtc-890	214	21	ilomata	ilomata	PROPN
ijtc-890	214	22	international	international	ADJ
ijtc-890	214	23	journal	journal	NOUN
ijtc-890	214	24	of	of	ADP
ijtc-890	214	25	tax	tax	PROPN
ijtc-890	214	26	&	&	CCONJ
ijtc-890	214	27	accounting	accounting	PROPN
ijtc-890	214	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	214	29	was	be	AUX
ijtc-890	214	30	conducted	conduct	VERB
ijtc-890	214	31	on	on	ADP
ijtc-890	214	32	a	a	DET
ijtc-890	214	33	small	small	ADJ
ijtc-890	214	34	-	-	PUNCT
ijtc-890	214	35	scale	scale	NOUN
ijtc-890	214	36	business	business	NOUN
ijtc-890	214	37	with	with	ADP
ijtc-890	214	38	a	a	DET
ijtc-890	214	39	small	small	ADJ
ijtc-890	214	40	sample	sample	NOUN
ijtc-890	214	41	size	size	NOUN
ijtc-890	214	42	,	,	PUNCT
ijtc-890	214	43	limiting	limit	VERB
ijtc-890	214	44	the	the	DET
ijtc-890	214	45	generalizability	generalizability	NOUN
ijtc-890	214	46	of	of	ADP
ijtc-890	214	47	the	the	DET
ijtc-890	214	48	findings	finding	NOUN
ijtc-890	214	49	to	to	ADP
ijtc-890	214	50	a	a	DET
ijtc-890	214	51	broader	broad	ADJ
ijtc-890	214	52	business	business	NOUN
ijtc-890	214	53	scale	scale	NOUN
ijtc-890	214	54	.	.	PUNCT
ijtc-890	215	1	therefore	therefore	ADV
ijtc-890	215	2	,	,	PUNCT
ijtc-890	215	3	further	further	ADJ
ijtc-890	215	4	research	research	NOUN
ijtc-890	215	5	is	be	AUX
ijtc-890	215	6	needed	need	VERB
ijtc-890	215	7	to	to	PART
ijtc-890	215	8	address	address	VERB
ijtc-890	215	9	these	these	DET
ijtc-890	215	10	limitations	limitation	NOUN
ijtc-890	215	11	.	.	PUNCT
ijtc-890	216	1	reference	reference	NOUN
ijtc-890	216	2	ardiansyah	ardiansyah	NOUN
ijtc-890	216	3	,	,	PUNCT
ijtc-890	216	4	m.	m.	NOUN
ijtc-890	216	5	(	(	PUNCT
ijtc-890	216	6	2009	2009	NUM
ijtc-890	216	7	)	)	PUNCT
ijtc-890	216	8	.	.	PUNCT
ijtc-890	217	1	perkembangan	perkembangan	PROPN
ijtc-890	217	2	penelitian	penelitian	PROPN
ijtc-890	217	3	akuntansi	akuntansi	PROPN
ijtc-890	217	4	keperilakuan	keperilakuan	PROPN
ijtc-890	217	5	.	.	PUNCT
ijtc-890	218	1	sosio	sosio	NOUN
ijtc-890	218	2	-	-	PUNCT
ijtc-890	218	3	religia	religia	NOUN
ijtc-890	218	4	 	 	SPACE
ijtc-890	218	5	:	:	PUNCT
ijtc-890	218	6	jurnal	jurnal	ADJ
ijtc-890	218	7	ilmu	ilmu	PROPN
ijtc-890	218	8	agama	agama	PROPN
ijtc-890	218	9	dan	dan	PROPN
ijtc-890	218	10	ilmu	ilmu	PROPN
ijtc-890	218	11	sosial	sosial	PROPN
ijtc-890	218	12	,	,	PUNCT
ijtc-890	218	13	8(3	8(3	NUM
ijtc-890	218	14	)	)	PUNCT
ijtc-890	218	15	,	,	PUNCT
ijtc-890	218	16	749–771	749–771	NUM
ijtc-890	218	17	.	.	PUNCT
ijtc-890	218	18	arfan	arfan	PROPN
ijtc-890	218	19	,	,	PUNCT
ijtc-890	218	20	i.	i.	PROPN
ijtc-890	218	21	l.	l.	PROPN
ijtc-890	218	22	(	(	PUNCT
ijtc-890	218	23	2010	2010	NUM
ijtc-890	218	24	)	)	PUNCT
ijtc-890	218	25	.	.	PUNCT
ijtc-890	219	1	akuntansi	akuntansi	PROPN
ijtc-890	219	2	keperilakuan	keperilakuan	PROPN
ijtc-890	219	3	(	(	PUNCT
ijtc-890	219	4	dua	dua	PROPN
ijtc-890	219	5	)	)	PUNCT
ijtc-890	219	6	.	.	PUNCT
ijtc-890	220	1	salimba	salimba	PROPN
ijtc-890	220	2	empat	empat	PROPN
ijtc-890	220	3	.	.	PUNCT
ijtc-890	221	1	as’adi	as’adi	PROPN
ijtc-890	221	2	,	,	PUNCT
ijtc-890	221	3	&	&	CCONJ
ijtc-890	221	4	chalimi	chalimi	PROPN
ijtc-890	221	5	,	,	PUNCT
ijtc-890	221	6	a.	a.	PROPN
ijtc-890	221	7	n.	n.	PROPN
ijtc-890	221	8	f.	f.	PROPN
ijtc-890	221	9	(	(	PUNCT
ijtc-890	221	10	2020	2020	NUM
ijtc-890	221	11	)	)	PUNCT
ijtc-890	221	12	.	.	PUNCT
ijtc-890	222	1	pengaruh	pengaruh	PROPN
ijtc-890	222	2	pengetahuan	pengetahuan	PROPN
ijtc-890	222	3	akuntansi	akuntansi	PROPN
ijtc-890	222	4	dan	dan	PROPN
ijtc-890	222	5	pengalaman	pengalaman	PROPN
ijtc-890	222	6	pemilik	pemilik	PROPN
ijtc-890	222	7	usaha	usaha	PROPN
ijtc-890	222	8	terhadap	terhadap	PROPN
ijtc-890	222	9	kualitas	kualitas	PROPN
ijtc-890	222	10	laporan	laporan	VERB
ijtc-890	222	11	keuangan	keuangan	PROPN
ijtc-890	222	12	umkm	umkm	PROPN
ijtc-890	222	13	berdasarkan	berdasarkan	PROPN
ijtc-890	222	14	sak	sak	PROPN
ijtc-890	222	15	emkm	emkm	PROPN
ijtc-890	222	16	.	.	PUNCT
ijtc-890	223	1	referensi	referensi	PROPN
ijtc-890	223	2	 	 	SPACE
ijtc-890	223	3	:	:	PUNCT
ijtc-890	223	4	jurnal	jurnal	ADJ
ijtc-890	223	5	ilmu	ilmu	PROPN
ijtc-890	223	6	manajemen	manajeman	NOUN
ijtc-890	223	7	dan	dan	PROPN
ijtc-890	223	8	akuntansi	akuntansi	PROPN
ijtc-890	223	9	vol	vol	NOUN
ijtc-890	223	10	.	.	PROPN
ijtc-890	223	11	,	,	PUNCT
ijtc-890	223	12	8(2	8(2	NUM
ijtc-890	223	13	)	)	PUNCT
ijtc-890	223	14	,	,	PUNCT
ijtc-890	223	15	131–139	131–139	NUM
ijtc-890	223	16	.	.	PUNCT
ijtc-890	224	1	https://doi.org/https://doi.org/10.33366/ref.v8i2.1993	https://doi.org/https://doi.org/10.33366/ref.v8i2.1993	NOUN
ijtc-890	224	2	baihaqi	baihaqi	ADJ
ijtc-890	224	3	,	,	PUNCT
ijtc-890	224	4	w.	w.	PROPN
ijtc-890	224	5	t.	t.	PROPN
ijtc-890	224	6	(	(	PUNCT
ijtc-890	224	7	2016	2016	NUM
ijtc-890	224	8	)	)	PUNCT
ijtc-890	224	9	.	.	PUNCT
ijtc-890	225	1	pengaruh	pengaruh	VERB
ijtc-890	225	2	persepsi	persepsi	PROPN
ijtc-890	225	3	atas	atas	PROPN
ijtc-890	225	4	tujuan	tujuan	PROPN
ijtc-890	225	5	laporan	laporan	VERB
ijtc-890	225	6	keuangan	keuangan	PROPN
ijtc-890	225	7	dan	dan	PROPN
ijtc-890	225	8	pengetahuan	pengetahuan	PROPN
ijtc-890	225	9	akuntansi	akuntansi	PROPN
ijtc-890	225	10	terhadap	terhadap	PROPN
ijtc-890	225	11	kualitas	kualitas	PROPN
ijtc-890	225	12	laporan	laporan	VERB
ijtc-890	225	13	keuangan	keuangan	PROPN
ijtc-890	225	14	umkm	umkm	ADJ
ijtc-890	225	15	.	.	PUNCT
ijtc-890	226	1	jurnal	jurnal	PROPN
ijtc-890	226	2	profita	profita	PROPN
ijtc-890	226	3	,	,	PUNCT
ijtc-890	226	4	6	6	NUM
ijtc-890	226	5	,	,	PUNCT
ijtc-890	226	6	1–11	1–11	PROPN
ijtc-890	226	7	.	.	PUNCT
ijtc-890	227	1	ballou	ballou	PROPN
ijtc-890	227	2	,	,	PUNCT
ijtc-890	227	3	b.	b.	PROPN
ijtc-890	227	4	,	,	PUNCT
ijtc-890	227	5	heitger	heitger	PROPN
ijtc-890	227	6	,	,	PUNCT
ijtc-890	227	7	d.	d.	PROPN
ijtc-890	227	8	l.	l.	PROPN
ijtc-890	227	9	,	,	PUNCT
ijtc-890	227	10	&	&	CCONJ
ijtc-890	227	11	stoel	stoel	PROPN
ijtc-890	227	12	,	,	PUNCT
ijtc-890	227	13	d.	d.	PROPN
ijtc-890	227	14	(	(	PUNCT
ijtc-890	227	15	2018	2018	NUM
ijtc-890	227	16	)	)	PUNCT
ijtc-890	227	17	.	.	PUNCT
ijtc-890	228	1	data	data	NOUN
ijtc-890	228	2	-	-	PUNCT
ijtc-890	228	3	driven	drive	VERB
ijtc-890	228	4	decision	decision	NOUN
ijtc-890	228	5	-	-	PUNCT
ijtc-890	228	6	making	making	NOUN
ijtc-890	228	7	and	and	CCONJ
ijtc-890	228	8	its	its	PRON
ijtc-890	228	9	impact	impact	NOUN
ijtc-890	228	10	on	on	ADP
ijtc-890	228	11	accounting	accounting	NOUN
ijtc-890	228	12	undergraduate	undergraduate	NOUN
ijtc-890	228	13	curriculum	curriculum	NOUN
ijtc-890	228	14	.	.	PUNCT
ijtc-890	229	1	journal	journal	PROPN
ijtc-890	229	2	of	of	ADP
ijtc-890	229	3	accounting	accounting	NOUN
ijtc-890	229	4	education	education	NOUN
ijtc-890	229	5	,	,	PUNCT
ijtc-890	229	6	44	44	NUM
ijtc-890	229	7	,	,	PUNCT
ijtc-890	229	8	14–24	14–24	NUM
ijtc-890	229	9	.	.	PUNCT
ijtc-890	230	1	https://doi.org/https://doi.org/10.1016/j.jaccedu.2018.05.003	https://doi.org/https://doi.org/10.1016/j.jaccedu.2018.05.003	PROPN
ijtc-890	230	2	baskara	baskara	NOUN
ijtc-890	230	3	,	,	PUNCT
ijtc-890	230	4	a.	a.	NOUN
ijtc-890	230	5	m.	m.	NOUN
ijtc-890	230	6	,	,	PUNCT
ijtc-890	230	7	&	&	CCONJ
ijtc-890	230	8	afkar	afkar	PROPN
ijtc-890	230	9	,	,	PUNCT
ijtc-890	230	10	t.	t.	NOUN
ijtc-890	230	11	(	(	PUNCT
ijtc-890	230	12	2021	2021	NUM
ijtc-890	230	13	)	)	PUNCT
ijtc-890	230	14	.	.	PUNCT
ijtc-890	231	1	pengaruh	pengaruh	PROPN
ijtc-890	231	2	pemahaman	pemahaman	PROPN
ijtc-890	231	3	akuntansi	akuntansi	PROPN
ijtc-890	231	4	dan	dan	PROPN
ijtc-890	231	5	pemanfaatan	pemanfaatan	PROPN
ijtc-890	231	6	sia	sia	PROPN
ijtc-890	231	7	terhadap	terhadap	PROPN
ijtc-890	231	8	kualitas	kualita	NOUN
ijtc-890	231	9	laporan	laporan	VERB
ijtc-890	231	10	keuangan	keuangan	PROPN
ijtc-890	231	11	rsu	rsu	PROPN
ijtc-890	231	12	haji	haji	PROPN
ijtc-890	231	13	surabaya	surabaya	PROPN
ijtc-890	231	14	.	.	PUNCT
ijtc-890	232	1	journal	journal	PROPN
ijtc-890	232	2	of	of	ADP
ijtc-890	232	3	sustainability	sustainability	NOUN
ijtc-890	232	4	business	business	NOUN
ijtc-890	232	5	research	research	NOUN
ijtc-890	232	6	,	,	PUNCT
ijtc-890	232	7	2(3	2(3	NUM
ijtc-890	232	8	)	)	PUNCT
ijtc-890	232	9	,	,	PUNCT
ijtc-890	232	10	320–322	320–322	NUM
ijtc-890	232	11	.	.	PUNCT
ijtc-890	233	1	https://doi.org/https://doi.org/10.36456/jsbr.v2i3.4435	https://doi.org/https://doi.org/10.36456/jsbr.v2i3.4435	PROPN
ijtc-890	233	2	cahya	cahya	PROPN
ijtc-890	233	3	,	,	PUNCT
ijtc-890	233	4	a.	a.	PROPN
ijtc-890	233	5	d.	d.	PROPN
ijtc-890	233	6	,	,	PUNCT
ijtc-890	233	7	fidiastuti	fidiastuti	PROPN
ijtc-890	233	8	,	,	PUNCT
ijtc-890	233	9	f.	f.	PROPN
ijtc-890	233	10	,	,	PUNCT
ijtc-890	233	11	&	&	CCONJ
ijtc-890	233	12	utama	utama	PROPN
ijtc-890	233	13	,	,	PUNCT
ijtc-890	233	14	a.	a.	PROPN
ijtc-890	233	15	s.	s.	PROPN
ijtc-890	233	16	(	(	PUNCT
ijtc-890	233	17	2021	2021	NUM
ijtc-890	233	18	)	)	PUNCT
ijtc-890	233	19	.	.	PUNCT
ijtc-890	234	1	analisis	analisis	ADJ
ijtc-890	234	2	pelaporan	pelaporan	NOUN
ijtc-890	234	3	keuangan	keuangan	VERB
ijtc-890	234	4	dilihat	dilihat	PROPN
ijtc-890	234	5	dari	dari	PROPN
ijtc-890	234	6	jenjang	jenjang	PROPN
ijtc-890	234	7	pendidikan	pendidikan	PROPN
ijtc-890	234	8	dan	dan	PROPN
ijtc-890	234	9	pengetahuan	pengetahuan	PROPN
ijtc-890	234	10	akuntansi	akuntansi	PROPN
ijtc-890	234	11	.	.	PUNCT
ijtc-890	235	1	jurnal	jurnal	ADJ
ijtc-890	235	2	manajemen	manajeman	NOUN
ijtc-890	235	3	,	,	PUNCT
ijtc-890	235	4	13(3	13(3	NUM
ijtc-890	235	5	)	)	PUNCT
ijtc-890	235	6	,	,	PUNCT
ijtc-890	235	7	374–382	374–382	NUM
ijtc-890	235	8	.	.	PUNCT
ijtc-890	235	9	https://doi.org/https://doi.org/10.30872/jmmn.v13i3.9623	https://doi.org/https://doi.org/10.30872/jmmn.v13i3.9623	X
ijtc-890	235	10	devi	devi	PROPN
ijtc-890	235	11	,	,	PUNCT
ijtc-890	235	12	p.	p.	PROPN
ijtc-890	235	13	e.	e.	PROPN
ijtc-890	235	14	s.	s.	PROPN
ijtc-890	235	15	,	,	PUNCT
ijtc-890	235	16	herawati	herawati	PROPN
ijtc-890	235	17	,	,	PUNCT
ijtc-890	235	18	n.	n.	PROPN
ijtc-890	235	19	t.	t.	PROPN
ijtc-890	235	20	,	,	PUNCT
ijtc-890	235	21	&	&	CCONJ
ijtc-890	235	22	sulindawati	sulindawati	NOUN
ijtc-890	235	23	,	,	PUNCT
ijtc-890	236	1	n.	n.	PROPN
ijtc-890	236	2	l.	l.	PROPN
ijtc-890	236	3	g.	g.	PROPN
ijtc-890	236	4	e.	e.	PROPN
ijtc-890	236	5	(	(	PUNCT
ijtc-890	236	6	2017	2017	NUM
ijtc-890	236	7	)	)	PUNCT
ijtc-890	236	8	.	.	PUNCT
ijtc-890	237	1	pengaruh	pengaruh	NOUN
ijtc-890	237	2	tingkat	tingkat	PROPN
ijtc-890	237	3	pendidikan	pendidikan	X
ijtc-890	237	4	,	,	PUNCT
ijtc-890	237	5	pemahaman	pemahaman	PROPN
ijtc-890	237	6	akuntansi	akuntansi	PROPN
ijtc-890	237	7	dan	dan	PROPN
ijtc-890	237	8	ukuran	ukuran	PROPN
ijtc-890	237	9	usaha	usaha	PROPN
ijtc-890	237	10	terhadap	terhadap	PROPN
ijtc-890	237	11	kualitas	kualitas	PROPN
ijtc-890	237	12	laporan	laporan	VERB
ijtc-890	237	13	keuangan	keuangan	PROPN
ijtc-890	237	14	pada	pada	PROPN
ijtc-890	237	15	umkm	umkm	NOUN
ijtc-890	237	16	(	(	PUNCT
ijtc-890	237	17	studi	studi	PROPN
ijtc-890	237	18	empiris	empiris	PROPN
ijtc-890	237	19	pada	pada	PROPN
ijtc-890	237	20	umkm	umkm	PROPN
ijtc-890	237	21	di	di	PROPN
ijtc-890	237	22	kecamatan	kecamatan	PROPN
ijtc-890	237	23	buleleng	buleleng	PROPN
ijtc-890	237	24	)	)	PUNCT
ijtc-890	237	25	.	.	PUNCT
ijtc-890	238	1	jimat	jimat	NOUN
ijtc-890	238	2	(	(	PUNCT
ijtc-890	238	3	jurnal	jurnal	ADJ
ijtc-890	238	4	ilmiah	ilmiah	PROPN
ijtc-890	238	5	mahasiswa	mahasiswa	PROPN
ijtc-890	238	6	akuntansi	akuntansi	PROPN
ijtc-890	238	7	)	)	PUNCT
ijtc-890	238	8	undiksha	undiksha	PROPN
ijtc-890	238	9	,	,	PUNCT
ijtc-890	238	10	8(2	8(2	NUM
ijtc-890	238	11	)	)	PUNCT
ijtc-890	238	12	.	.	PUNCT
ijtc-890	239	1	https://doi.org/https://doi.org/10.23887/jimat.v8i2.14566	https://doi.org/https://doi.org/10.23887/jimat.v8i2.14566	PROPN
ijtc-890	240	1	fadilah	fadilah	PROPN
ijtc-890	240	2	,	,	PUNCT
ijtc-890	240	3	n.	n.	NOUN
ijtc-890	240	4	(	(	PUNCT
ijtc-890	240	5	2019	2019	NUM
ijtc-890	240	6	)	)	PUNCT
ijtc-890	240	7	.	.	PUNCT
ijtc-890	241	1	pengaruh	pengaruh	NOUN
ijtc-890	241	2	kualitas	kualitas	PROPN
ijtc-890	241	3	sumber	sumber	PROPN
ijtc-890	241	4	daya	daya	PROPN
ijtc-890	241	5	manusia	manusia	PROPN
ijtc-890	241	6	dan	dan	PROPN
ijtc-890	241	7	karakteristik	karakteristik	PROPN
ijtc-890	241	8	usaha	usaha	PROPN
ijtc-890	241	9	terhadap	terhadap	PROPN
ijtc-890	241	10	kualitas	kualitas	PROPN
ijtc-890	241	11	laporan	laporan	VERB
ijtc-890	241	12	keuangan	keuangan	PROPN
ijtc-890	241	13	ukm	ukm	PROPN
ijtc-890	241	14	kabupaten	kabupaten	PROPN
ijtc-890	241	15	lumajang	lumajang	PROPN
ijtc-890	241	16	.	.	PUNCT
ijtc-890	242	1	journal	journal	PROPN
ijtc-890	242	2	of	of	ADP
ijtc-890	242	3	economic	economic	ADJ
ijtc-890	242	4	,	,	PUNCT
ijtc-890	242	5	bussines	bussine	NOUN
ijtc-890	242	6	and	and	CCONJ
ijtc-890	242	7	accounting	accounting	NOUN
ijtc-890	242	8	(	(	PUNCT
ijtc-890	242	9	costing	costing	NOUN
ijtc-890	242	10	)	)	PUNCT
ijtc-890	242	11	,	,	PUNCT
ijtc-890	242	12	2(2	2(2	NUM
ijtc-890	242	13	)	)	PUNCT
ijtc-890	242	14	,	,	PUNCT
ijtc-890	242	15	263–271	263–271	NUM
ijtc-890	242	16	.	.	PUNCT
ijtc-890	243	1	https://doi.org/10.31539/costing.v2i2.557	https://doi.org/10.31539/costing.v2i2.557	PROPN
ijtc-890	243	2	gao	gao	PROPN
ijtc-890	243	3	,	,	PUNCT
ijtc-890	243	4	t.	t.	PROPN
ijtc-890	243	5	,	,	PUNCT
ijtc-890	243	6	chai	chai	NOUN
ijtc-890	243	7	,	,	PUNCT
ijtc-890	243	8	y.	y.	PROPN
ijtc-890	243	9	,	,	PUNCT
ijtc-890	243	10	&	&	CCONJ
ijtc-890	243	11	liu	liu	PROPN
ijtc-890	243	12	,	,	PUNCT
ijtc-890	243	13	y.	y.	PROPN
ijtc-890	243	14	(	(	PUNCT
ijtc-890	243	15	2018	2018	NUM
ijtc-890	243	16	)	)	PUNCT
ijtc-890	243	17	.	.	PUNCT
ijtc-890	244	1	a	a	DET
ijtc-890	244	2	review	review	NOUN
ijtc-890	244	3	of	of	ADP
ijtc-890	244	4	knowledge	knowledge	NOUN
ijtc-890	244	5	management	management	NOUN
ijtc-890	244	6	about	about	ADP
ijtc-890	244	7	theoretical	theoretical	ADJ
ijtc-890	244	8	conception	conception	NOUN
ijtc-890	244	9	and	and	CCONJ
ijtc-890	244	10	designing	designing	NOUN
ijtc-890	244	11	approaches	approach	NOUN
ijtc-890	244	12	.	.	PUNCT
ijtc-890	245	1	international	international	ADJ
ijtc-890	245	2	journal	journal	PROPN
ijtc-890	245	3	of	of	ADP
ijtc-890	245	4	crowd	crowd	NOUN
ijtc-890	245	5	science	science	NOUN
ijtc-890	245	6	(	(	PUNCT
ijtc-890	245	7	emerald	emerald	NOUN
ijtc-890	245	8	publishing	publishing	NOUN
ijtc-890	245	9	)	)	PUNCT
ijtc-890	245	10	,	,	PUNCT
ijtc-890	245	11	2(1	2(1	NUM
ijtc-890	245	12	)	)	PUNCT
ijtc-890	245	13	,	,	PUNCT
ijtc-890	245	14	42–51	42–51	NUM
ijtc-890	245	15	.	.	PUNCT
ijtc-890	246	1	https://doi.org/10.1108/ijcs-08-2017-0023	https://doi.org/10.1108/ijcs-08-2017-0023	NOUN
ijtc-890	246	2	ghozali	ghozali	PROPN
ijtc-890	246	3	,	,	PUNCT
ijtc-890	246	4	i.	i.	PROPN
ijtc-890	246	5	(	(	PUNCT
ijtc-890	246	6	2016	2016	NUM
ijtc-890	246	7	)	)	PUNCT
ijtc-890	246	8	.	.	PUNCT
ijtc-890	247	1	aplikasi	aplikasi	PROPN
ijtc-890	247	2	analisis	analisis	PROPN
ijtc-890	247	3	multivariete	multivariete	PROPN
ijtc-890	247	4	dengan	dengan	PROPN
ijtc-890	247	5	program	program	PROPN
ijtc-890	247	6	ibm	ibm	PROPN
ijtc-890	247	7	spss	spss	PROPN
ijtc-890	247	8	23	23	NUM
ijtc-890	247	9	(	(	PUNCT
ijtc-890	247	10	cet	cet	PROPN
ijtc-890	247	11	.	.	PUNCT
ijtc-890	247	12	viii	viii	PROPN
ijtc-890	247	13	)	)	PUNCT
ijtc-890	247	14	.	.	PUNCT
ijtc-890	248	1	semarang	semarang	PROPN
ijtc-890	248	2	badan	badan	PROPN
ijtc-890	248	3	penerbit	penerbit	PROPN
ijtc-890	248	4	universitas	universita	NOUN
ijtc-890	248	5	diponegoro	diponegoro	PROPN
ijtc-890	248	6	.	.	PUNCT
ijtc-890	249	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-890	249	2	the	the	DET
ijtc-890	249	3	effect	effect	NOUN
ijtc-890	249	4	of	of	ADP
ijtc-890	249	5	management	management	NOUN
ijtc-890	249	6	knowledge	knowledge	NOUN
ijtc-890	249	7	influences	influence	VERB
ijtc-890	249	8	the	the	DET
ijtc-890	249	9	preparation	preparation	NOUN
ijtc-890	249	10	of	of	ADP
ijtc-890	249	11	msmes	msme	NOUN
ijtc-890	249	12	financial	financial	ADJ
ijtc-890	249	13	statements	statement	NOUN
ijtc-890	249	14	hikmahwati	hikmahwati	PROPN
ijtc-890	249	15	and	and	CCONJ
ijtc-890	249	16	irwansyah	irwansyah	VERB
ijtc-890	249	17	844	844	NUM
ijtc-890	250	1	|	|	NOUN
ijtc-890	250	2	ilomata	ilomata	PROPN
ijtc-890	250	3	international	international	ADJ
ijtc-890	250	4	journal	journal	NOUN
ijtc-890	250	5	of	of	ADP
ijtc-890	250	6	tax	tax	PROPN
ijtc-890	250	7	&	&	CCONJ
ijtc-890	250	8	accounting	accounting	PROPN
ijtc-890	250	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	250	10	harahap	harahap	NOUN
ijtc-890	250	11	,	,	PUNCT
ijtc-890	250	12	y.	y.	PROPN
ijtc-890	250	13	r.	r.	PROPN
ijtc-890	250	14	(	(	PUNCT
ijtc-890	250	15	2014	2014	NUM
ijtc-890	250	16	)	)	PUNCT
ijtc-890	250	17	.	.	PUNCT
ijtc-890	251	1	kemampuan	kemampuan	PROPN
ijtc-890	251	2	menyusun	menyusun	PROPN
ijtc-890	251	3	laporan	laporan	PROPN
ijtc-890	251	4	keuangan	keuangan	PROPN
ijtc-890	251	5	yang	yang	PROPN
ijtc-890	251	6	dimiliki	dimiliki	PROPN
ijtc-890	251	7	pelaku	pelaku	PROPN
ijtc-890	251	8	ukm	ukm	PROPN
ijtc-890	251	9	dan	dan	PROPN
ijtc-890	251	10	pengaruhnya	pengaruhnya	PROPN
ijtc-890	251	11	terhadap	terhadap	PROPN
ijtc-890	251	12	kinerja	kinerja	PROPN
ijtc-890	251	13	ukm	ukm	PROPN
ijtc-890	251	14	.	.	PROPN
ijtc-890	252	1	jurnal	jurnal	PROPN
ijtc-890	252	2	riset	riset	PROPN
ijtc-890	252	3	akuntansi	akuntansi	PROPN
ijtc-890	252	4	dan	dan	PROPN
ijtc-890	252	5	bisnis	bisnis	PROPN
ijtc-890	252	6	,	,	PUNCT
ijtc-890	252	7	14(2000	14(2000	NUM
ijtc-890	252	8	)	)	PUNCT
ijtc-890	252	9	,	,	PUNCT
ijtc-890	252	10	66–76	66–76	PROPN
ijtc-890	252	11	.	.	PUNCT
ijtc-890	253	1	hernawati	hernawati	PROPN
ijtc-890	253	2	,	,	PUNCT
ijtc-890	253	3	n.	n.	NOUN
ijtc-890	253	4	,	,	PUNCT
ijtc-890	253	5	kuntorini	kuntorini	PROPN
ijtc-890	253	6	,	,	PUNCT
ijtc-890	253	7	r.	r.	PROPN
ijtc-890	253	8	s.	s.	PROPN
ijtc-890	253	9	,	,	PUNCT
ijtc-890	253	10	&	&	CCONJ
ijtc-890	253	11	pramono	pramono	PROPN
ijtc-890	253	12	,	,	PUNCT
ijtc-890	253	13	i.	i.	PROPN
ijtc-890	253	14	p.	p.	PROPN
ijtc-890	253	15	(	(	PUNCT
ijtc-890	253	16	2019	2019	NUM
ijtc-890	253	17	)	)	PUNCT
ijtc-890	253	18	.	.	PUNCT
ijtc-890	254	1	pengaruh	pengaruh	NOUN
ijtc-890	254	2	pengetahuan	pengetahuan	PROPN
ijtc-890	254	3	laporan	laporan	ADJ
ijtc-890	254	4	keuangan	keuangan	PROPN
ijtc-890	254	5	terhadap	terhadap	PROPN
ijtc-890	254	6	kinerja	kinerja	PROPN
ijtc-890	254	7	umkm	umkm	PROPN
ijtc-890	254	8	tahu	tahu	PROPN
ijtc-890	254	9	cibuntu	cibuntu	PROPN
ijtc-890	254	10	.	.	PUNCT
ijtc-890	255	1	kajian	kajian	PROPN
ijtc-890	255	2	akuntansi	akuntansi	PROPN
ijtc-890	255	3	,	,	PUNCT
ijtc-890	255	4	20(2	20(2	NUM
ijtc-890	255	5	)	)	PUNCT
ijtc-890	255	6	,	,	PUNCT
ijtc-890	255	7	246	246	NUM
ijtc-890	255	8	–	–	PUNCT
ijtc-890	255	9	255	255	NUM
ijtc-890	255	10	.	.	PUNCT
ijtc-890	256	1	https://doi.org/https://doi.org/10.29313/ka.v20i2.6240	https://doi.org/https://doi.org/10.29313/ka.v20i2.6240	NOUN
ijtc-890	256	2	ilarrahmah	ilarrahmah	NOUN
ijtc-890	256	3	,	,	PUNCT
ijtc-890	256	4	m.	m.	NOUN
ijtc-890	256	5	d.	d.	PROPN
ijtc-890	256	6	,	,	PUNCT
ijtc-890	256	7	&	&	CCONJ
ijtc-890	256	8	susanti	susanti	PROPN
ijtc-890	256	9	.	.	PUNCT
ijtc-890	256	10	(	(	PUNCT
ijtc-890	256	11	2021	2021	NUM
ijtc-890	256	12	)	)	PUNCT
ijtc-890	256	13	.	.	PUNCT
ijtc-890	257	1	pengaruh	pengaruh	PROPN
ijtc-890	257	2	kemampuan	kemampuan	PROPN
ijtc-890	257	3	menyusun	menyusun	PROPN
ijtc-890	257	4	laporan	laporan	PROPN
ijtc-890	257	5	keuangan	keuangan	NOUN
ijtc-890	257	6	,	,	PUNCT
ijtc-890	257	7	literasi	literasi	ADJ
ijtc-890	257	8	keuangan	keuangan	PROPN
ijtc-890	257	9	dan	dan	PROPN
ijtc-890	257	10	penggunaan	penggunaan	PROPN
ijtc-890	257	11	teknologi	teknologi	PROPN
ijtc-890	257	12	informasi	informasi	PROPN
ijtc-890	257	13	terhadap	terhadap	PROPN
ijtc-890	257	14	kinerja	kinerja	PROPN
ijtc-890	257	15	umkm	umkm	NOUN
ijtc-890	257	16	.	.	PUNCT
ijtc-890	258	1	jpek	jpek	NOUN
ijtc-890	258	2	(	(	PUNCT
ijtc-890	258	3	jurnal	jurnal	ADJ
ijtc-890	258	4	pendidikan	pendidikan	PROPN
ijtc-890	258	5	ekonomi	ekonomi	PROPN
ijtc-890	258	6	dan	dan	PROPN
ijtc-890	258	7	kewirausahaan	kewirausahaan	PROPN
ijtc-890	258	8	)	)	PUNCT
ijtc-890	258	9	,	,	PUNCT
ijtc-890	258	10	5(1	5(1	NUM
ijtc-890	258	11	)	)	PUNCT
ijtc-890	258	12	,	,	PUNCT
ijtc-890	258	13	51–64	51–64	PROPN
ijtc-890	258	14	.	.	PUNCT
ijtc-890	258	15	https://doi.org/10.29408/jpek.v5i1.3327	https://doi.org/10.29408/jpek.v5i1.3327	PROPN
ijtc-890	258	16	kasmir	kasmir	PROPN
ijtc-890	258	17	.	.	PUNCT
ijtc-890	259	1	(	(	PUNCT
ijtc-890	259	2	2008	2008	NUM
ijtc-890	259	3	)	)	PUNCT
ijtc-890	259	4	.	.	PUNCT
ijtc-890	260	1	analisis	analisis	ADJ
ijtc-890	260	2	laporan	laporan	ADJ
ijtc-890	260	3	keuangan	keuangan	NOUN
ijtc-890	260	4	.	.	PUNCT
ijtc-890	261	1	pt	pt	PROPN
ijtc-890	261	2	rajagrafindo	rajagrafindo	PROPN
ijtc-890	261	3	persada	persada	PROPN
ijtc-890	261	4	.	.	PUNCT
ijtc-890	262	1	meylananda	meylananda	PROPN
ijtc-890	262	2	,	,	PUNCT
ijtc-890	262	3	s.	s.	PROPN
ijtc-890	262	4	,	,	PUNCT
ijtc-890	262	5	sarkum	sarkum	NOUN
ijtc-890	262	6	,	,	PUNCT
ijtc-890	262	7	s.	s.	PROPN
ijtc-890	262	8	,	,	PUNCT
ijtc-890	262	9	&	&	CCONJ
ijtc-890	262	10	halim	halim	PROPN
ijtc-890	262	11	,	,	PUNCT
ijtc-890	262	12	a.	a.	NOUN
ijtc-890	262	13	(	(	PUNCT
ijtc-890	262	14	2021	2021	NUM
ijtc-890	262	15	)	)	PUNCT
ijtc-890	262	16	.	.	PUNCT
ijtc-890	263	1	analysis	analysis	NOUN
ijtc-890	263	2	market	market	NOUN
ijtc-890	263	3	orientation	orientation	NOUN
ijtc-890	263	4	and	and	CCONJ
ijtc-890	263	5	knowledge	knowledge	NOUN
ijtc-890	263	6	management	management	NOUN
ijtc-890	263	7	to	to	PART
ijtc-890	263	8	improve	improve	VERB
ijtc-890	263	9	innovation	innovation	NOUN
ijtc-890	263	10	and	and	CCONJ
ijtc-890	263	11	business	business	NOUN
ijtc-890	263	12	performance	performance	NOUN
ijtc-890	263	13	.	.	PUNCT
ijtc-890	264	1	budapest	budapest	PROPN
ijtc-890	264	2	international	international	ADJ
ijtc-890	264	3	research	research	PROPN
ijtc-890	264	4	and	and	CCONJ
ijtc-890	264	5	critics	critic	NOUN
ijtc-890	264	6	institute	institute	PROPN
ijtc-890	264	7	-	-	PUNCT
ijtc-890	264	8	journal	journal	PROPN
ijtc-890	264	9	(	(	PUNCT
ijtc-890	264	10	birci	birci	NOUN
ijtc-890	264	11	-	-	PUNCT
ijtc-890	264	12	journal	journal	NOUN
ijtc-890	264	13	)	)	PUNCT
ijtc-890	264	14	,	,	PUNCT
ijtc-890	264	15	4(3	4(3	NUM
ijtc-890	264	16	)	)	PUNCT
ijtc-890	264	17	,	,	PUNCT
ijtc-890	264	18	4241–4255	4241–4255	NUM
ijtc-890	264	19	.	.	PUNCT
ijtc-890	265	1	https://doi.org/https://doi.org/10.33258/birci.v4i3.2198	https://doi.org/https://doi.org/10.33258/birci.v4i3.2198	PROPN
ijtc-890	265	2	4241	4241	NUM
ijtc-890	265	3	mubarak	mubarak	PROPN
ijtc-890	265	4	,	,	PUNCT
ijtc-890	265	5	r.	r.	PROPN
ijtc-890	265	6	r.	r.	PROPN
ijtc-890	265	7	,	,	PUNCT
ijtc-890	265	8	manaroinsong	manaroinsong	PROPN
ijtc-890	265	9	,	,	PUNCT
ijtc-890	265	10	j.	j.	PROPN
ijtc-890	265	11	,	,	PUNCT
ijtc-890	265	12	&	&	CCONJ
ijtc-890	265	13	lonto	lonto	PROPN
ijtc-890	265	14	,	,	PUNCT
ijtc-890	265	15	m.	m.	NOUN
ijtc-890	265	16	p.	p.	NOUN
ijtc-890	265	17	(	(	PUNCT
ijtc-890	265	18	2023	2023	NUM
ijtc-890	265	19	)	)	PUNCT
ijtc-890	265	20	.	.	PUNCT
ijtc-890	266	1	factors	factor	NOUN
ijtc-890	266	2	influencing	influence	VERB
ijtc-890	266	3	the	the	DET
ijtc-890	266	4	accounting	accounting	NOUN
ijtc-890	266	5	recording	recording	NOUN
ijtc-890	266	6	of	of	ADP
ijtc-890	266	7	micro	micro	PROPN
ijtc-890	266	8	,	,	PUNCT
ijtc-890	266	9	small	small	ADJ
ijtc-890	266	10	,	,	PUNCT
ijtc-890	266	11	and	and	CCONJ
ijtc-890	266	12	medium	medium	ADJ
ijtc-890	266	13	enterprises	enterprise	NOUN
ijtc-890	266	14	in	in	ADP
ijtc-890	266	15	east	east	PROPN
ijtc-890	266	16	bolaang	bolaang	PROPN
ijtc-890	266	17	mongondow	mongondow	PROPN
ijtc-890	266	18	regency	regency	PROPN
ijtc-890	266	19	.	.	PUNCT
ijtc-890	267	1	akumulasi	akumulasi	PROPN
ijtc-890	267	2	:	:	PUNCT
ijtc-890	267	3	indonesian	indonesian	ADJ
ijtc-890	267	4	journal	journal	PROPN
ijtc-890	267	5	of	of	ADP
ijtc-890	267	6	applied	apply	VERB
ijtc-890	267	7	accounting	accounting	NOUN
ijtc-890	267	8	and	and	CCONJ
ijtc-890	267	9	finance	finance	NOUN
ijtc-890	267	10	,	,	PUNCT
ijtc-890	267	11	2(1	2(1	NUM
ijtc-890	267	12	)	)	PUNCT
ijtc-890	267	13	,	,	PUNCT
ijtc-890	267	14	25–34	25–34	NUM
ijtc-890	267	15	.	.	PUNCT
ijtc-890	268	1	https://doi.org/https://doi.org/10.20961/akumulasi.v2i1.732	https://doi.org/https://doi.org/10.20961/akumulasi.v2i1.732	PROPN
ijtc-890	268	2	muslim	muslim	PROPN
ijtc-890	268	3	,	,	PUNCT
ijtc-890	268	4	a.	a.	NOUN
ijtc-890	268	5	i.	i.	PROPN
ijtc-890	268	6	,	,	PUNCT
ijtc-890	268	7	&	&	CCONJ
ijtc-890	268	8	sufina	sufina	PROPN
ijtc-890	268	9	,	,	PUNCT
ijtc-890	268	10	l.	l.	PROPN
ijtc-890	268	11	(	(	PUNCT
ijtc-890	268	12	2018	2018	NUM
ijtc-890	268	13	)	)	PUNCT
ijtc-890	268	14	.	.	PUNCT
ijtc-890	269	1	pengaruh	pengaruh	NOUN
ijtc-890	269	2	latar	latar	PROPN
ijtc-890	269	3	belakang	belakang	PROPN
ijtc-890	269	4	pendidikan	pendidikan	PROPN
ijtc-890	269	5	dan	dan	PROPN
ijtc-890	269	6	pemahaman	pemahaman	PROPN
ijtc-890	269	7	standar	standar	PROPN
ijtc-890	269	8	akuntansi	akuntansi	PROPN
ijtc-890	269	9	keuangan	keuangan	VERB
ijtc-890	269	10	entitas	entitas	PROPN
ijtc-890	269	11	nirlaba	nirlaba	PROPN
ijtc-890	269	12	terhadap	terhadap	PROPN
ijtc-890	269	13	penyusunan	penyusunan	PROPN
ijtc-890	269	14	dan	dan	PROPN
ijtc-890	269	15	penyajian	penyajian	PROPN
ijtc-890	269	16	laporan	laporan	VERB
ijtc-890	269	17	keuangan	keuangan	NOUN
ijtc-890	269	18	.	.	PUNCT
ijtc-890	270	1	jurnal	jurnal	ADJ
ijtc-890	270	2	riset	riset	PROPN
ijtc-890	270	3	keuangan	keuangan	PROPN
ijtc-890	270	4	dan	dan	PROPN
ijtc-890	270	5	akuntansi	akuntansi	PROPN
ijtc-890	270	6	(	(	PUNCT
ijtc-890	270	7	jrka	jrka	PROPN
ijtc-890	270	8	)	)	PUNCT
ijtc-890	270	9	,	,	PUNCT
ijtc-890	270	10	4(1	4(1	NUM
ijtc-890	270	11	)	)	PUNCT
ijtc-890	270	12	,	,	PUNCT
ijtc-890	270	13	90–99	90–99	NUM
ijtc-890	270	14	.	.	PUNCT
ijtc-890	271	1	https://doi.org/https://doi.org/10.25134/jrka	https://doi.org/https://doi.org/10.25134/jrka	PROPN
ijtc-890	271	2	nurlaela	nurlaela	PROPN
ijtc-890	271	3	,	,	PUNCT
ijtc-890	271	4	s.	s.	PROPN
ijtc-890	271	5	(	(	PUNCT
ijtc-890	271	6	2015	2015	NUM
ijtc-890	271	7	)	)	PUNCT
ijtc-890	271	8	.	.	PUNCT
ijtc-890	272	1	kemampuan	kemampuan	PROPN
ijtc-890	272	2	menyusun	menyusun	PROPN
ijtc-890	272	3	laporan	laporan	PROPN
ijtc-890	272	4	keuangan	keuangan	PROPN
ijtc-890	272	5	usaha	usaha	PROPN
ijtc-890	272	6	kecil	kecil	PROPN
ijtc-890	272	7	menengah	menengah	PROPN
ijtc-890	272	8	pengaruhnya	pengaruhnya	PROPN
ijtc-890	272	9	terhadap	terhadap	PROPN
ijtc-890	272	10	kinerja	kinerja	PROPN
ijtc-890	272	11	ukm	ukm	PROPN
ijtc-890	272	12	kerajinan	kerajinan	PROPN
ijtc-890	272	13	gitar	gitar	PROPN
ijtc-890	272	14	di	di	PROPN
ijtc-890	272	15	kabupten	kabupten	VERB
ijtc-890	272	16	sukoharjo	sukoharjo	PROPN
ijtc-890	272	17	.	.	PUNCT
ijtc-890	273	1	jurnal	jurnal	ADJ
ijtc-890	273	2	paradigma	paradigma	NOUN
ijtc-890	273	3	universitas	universita	NOUN
ijtc-890	273	4	islam	islam	PROPN
ijtc-890	273	5	batik	batik	PROPN
ijtc-890	273	6	surakarta	surakarta	NOUN
ijtc-890	273	7	,	,	PUNCT
ijtc-890	273	8	12(02	12(02	NOUN
ijtc-890	273	9	)	)	PUNCT
ijtc-890	273	10	,	,	PUNCT
ijtc-890	273	11	50–59	50–59	NUM
ijtc-890	273	12	.	.	PUNCT
ijtc-890	274	1	nurohmah	nurohmah	PROPN
ijtc-890	274	2	,	,	PUNCT
ijtc-890	274	3	w.	w.	PROPN
ijtc-890	274	4	(	(	PUNCT
ijtc-890	274	5	2023	2023	NUM
ijtc-890	274	6	)	)	PUNCT
ijtc-890	274	7	.	.	PUNCT
ijtc-890	275	1	the	the	DET
ijtc-890	275	2	impact	impact	NOUN
ijtc-890	275	3	of	of	ADP
ijtc-890	275	4	education	education	NOUN
ijtc-890	275	5	level	level	NOUN
ijtc-890	275	6	,	,	PUNCT
ijtc-890	275	7	accountancy	accountancy	NOUN
ijtc-890	275	8	comprehension	comprehension	NOUN
ijtc-890	275	9	,	,	PUNCT
ijtc-890	275	10	and	and	CCONJ
ijtc-890	275	11	readiness	readiness	NOUN
ijtc-890	275	12	level	level	NOUN
ijtc-890	275	13	of	of	ADP
ijtc-890	275	14	micro	micro	NOUN
ijtc-890	275	15	,	,	PUNCT
ijtc-890	275	16	small	small	ADJ
ijtc-890	275	17	,	,	PUNCT
ijtc-890	275	18	and	and	CCONJ
ijtc-890	275	19	medium	medium	ADJ
ijtc-890	275	20	enterprises	enterprise	NOUN
ijtc-890	275	21	(	(	PUNCT
ijtc-890	275	22	msmes	msme	NOUN
ijtc-890	275	23	)	)	PUNCT
ijtc-890	275	24	in	in	ADP
ijtc-890	275	25	central	central	ADJ
ijtc-890	275	26	jakarta	jakarta	PROPN
ijtc-890	275	27	on	on	ADP
ijtc-890	275	28	the	the	DET
ijtc-890	275	29	preparation	preparation	NOUN
ijtc-890	275	30	of	of	ADP
ijtc-890	275	31	financial	financial	ADJ
ijtc-890	275	32	reports	report	NOUN
ijtc-890	275	33	based	base	VERB
ijtc-890	275	34	on	on	ADP
ijtc-890	275	35	sak	sak	PROPN
ijtc-890	275	36	emkm	emkm	PROPN
ijtc-890	275	37	.	.	PUNCT
ijtc-890	276	1	jrssem	jrssem	NOUN
ijtc-890	276	2	:	:	PUNCT
ijtc-890	276	3	journal	journal	PROPN
ijtc-890	276	4	research	research	NOUN
ijtc-890	276	5	of	of	ADP
ijtc-890	276	6	social	social	ADJ
ijtc-890	276	7	science	science	NOUN
ijtc-890	276	8	,	,	PUNCT
ijtc-890	276	9	economics	economic	NOUN
ijtc-890	276	10	,	,	PUNCT
ijtc-890	276	11	and	and	CCONJ
ijtc-890	276	12	management	management	NOUN
ijtc-890	276	13	,	,	PUNCT
ijtc-890	276	14	02(11	02(11	NOUN
ijtc-890	276	15	)	)	PUNCT
ijtc-890	276	16	,	,	PUNCT
ijtc-890	276	17	2769–2778	2769–2778	NUM
ijtc-890	276	18	.	.	PUNCT
ijtc-890	277	1	https://doi.org/10.59141/jrssem.v2i11.491	https://doi.org/10.59141/jrssem.v2i11.491	PROPN
ijtc-890	277	2	putra	putra	PROPN
ijtc-890	277	3	a	a	PROPN
ijtc-890	277	4	,	,	PUNCT
ijtc-890	277	5	r.	r.	PROPN
ijtc-890	277	6	e.	e.	PROPN
ijtc-890	277	7	(	(	PUNCT
ijtc-890	277	8	2018	2018	NUM
ijtc-890	277	9	)	)	PUNCT
ijtc-890	277	10	.	.	PUNCT
ijtc-890	278	1	pengaruh	pengaruh	NOUN
ijtc-890	278	2	tingkat	tingkat	PROPN
ijtc-890	278	3	pendidikan	pendidikan	X
ijtc-890	278	4	,	,	PUNCT
ijtc-890	278	5	pemahaman	pemahaman	PROPN
ijtc-890	278	6	akuntansi	akuntansi	PROPN
ijtc-890	278	7	,	,	PUNCT
ijtc-890	278	8	motivasi	motivasi	PROPN
ijtc-890	278	9	dan	dan	PROPN
ijtc-890	278	10	umur	umur	PROPN
ijtc-890	278	11	usaha	usaha	PROPN
ijtc-890	278	12	terhadap	terhadap	PROPN
ijtc-890	278	13	penerapan	penerapan	PROPN
ijtc-890	278	14	sak	sak	PROPN
ijtc-890	278	15	emkm	emkm	PROPN
ijtc-890	278	16	pada	pada	PROPN
ijtc-890	278	17	kota	kota	PROPN
ijtc-890	278	18	pekanbaru	pekanbaru	PROPN
ijtc-890	278	19	.	.	PUNCT
ijtc-890	279	1	jom	jom	PROPN
ijtc-890	279	2	feb	feb	PROPN
ijtc-890	279	3	,	,	PUNCT
ijtc-890	279	4	1(1	1(1	NUM
ijtc-890	279	5	)	)	PUNCT
ijtc-890	279	6	,	,	PUNCT
ijtc-890	279	7	1	1	X
ijtc-890	279	8	.	.	X
ijtc-890	279	9	risal	risal	NOUN
ijtc-890	279	10	,	,	PUNCT
ijtc-890	279	11	&	&	CCONJ
ijtc-890	279	12	kristiawati	kristiawati	PROPN
ijtc-890	279	13	,	,	PUNCT
ijtc-890	279	14	e.	e.	PROPN
ijtc-890	279	15	(	(	PUNCT
ijtc-890	279	16	2020	2020	NUM
ijtc-890	279	17	)	)	PUNCT
ijtc-890	279	18	.	.	PUNCT
ijtc-890	280	1	analisis	analisis	ADJ
ijtc-890	280	2	faktor	faktor	NOUN
ijtc-890	280	3	-	-	PUNCT
ijtc-890	280	4	faktor	faktor	NOUN
ijtc-890	280	5	yang	yang	PROPN
ijtc-890	280	6	mempengaruhi	mempengaruhi	PROPN
ijtc-890	280	7	penerapan	penerapan	PROPN
ijtc-890	280	8	pencatatan	pencatatan	PROPN
ijtc-890	280	9	laporan	laporan	ADJ
ijtc-890	280	10	keuangan	keuangan	PROPN
ijtc-890	280	11	pada	pada	PROPN
ijtc-890	280	12	umkm	umkm	PROPN
ijtc-890	280	13	di	di	PROPN
ijtc-890	280	14	kota	kota	PROPN
ijtc-890	280	15	pontianak	pontianak	PROPN
ijtc-890	280	16	.	.	PUNCT
ijtc-890	281	1	equilibrium	equilibrium	NOUN
ijtc-890	281	2	:	:	PUNCT
ijtc-890	281	3	jurnal	jurnal	ADJ
ijtc-890	281	4	ekonomi	ekonomi	PROPN
ijtc-890	281	5	-	-	PUNCT
ijtc-890	281	6	manajemenakuntansi	manajemenakuntansi	PROPN
ijtc-890	281	7	,	,	PUNCT
ijtc-890	281	8	16(2	16(2	NUM
ijtc-890	281	9	)	)	PUNCT
ijtc-890	281	10	,	,	PUNCT
ijtc-890	281	11	100–107	100–107	NUM
ijtc-890	281	12	.	.	PUNCT
ijtc-890	282	1	rostikawati	rostikawati	PROPN
ijtc-890	282	2	,	,	PUNCT
ijtc-890	282	3	r.	r.	PROPN
ijtc-890	282	4	,	,	PUNCT
ijtc-890	282	5	&	&	CCONJ
ijtc-890	282	6	pirmaningsih	pirmaningsih	PROPN
ijtc-890	282	7	,	,	PUNCT
ijtc-890	282	8	l.	l.	PROPN
ijtc-890	282	9	(	(	PUNCT
ijtc-890	282	10	2019	2019	NUM
ijtc-890	282	11	)	)	PUNCT
ijtc-890	282	12	.	.	PUNCT
ijtc-890	283	1	pengaruh	pengaruh	PROPN
ijtc-890	283	2	kemampuan	kemampuan	PROPN
ijtc-890	283	3	menyusun	menyusun	PROPN
ijtc-890	283	4	laporan	laporan	PROPN
ijtc-890	283	5	keuangan	keuangan	PROPN
ijtc-890	283	6	dan	dan	PROPN
ijtc-890	283	7	latar	latar	PROPN
ijtc-890	283	8	belakang	belakang	PROPN
ijtc-890	283	9	pendidikan	pendidikan	PROPN
ijtc-890	283	10	yang	yang	PROPN
ijtc-890	283	11	dimiliki	dimiliki	PROPN
ijtc-890	283	12	oleh	oleh	PROPN
ijtc-890	283	13	pelaku	pelaku	PROPN
ijtc-890	283	14	umkm	umkm	PROPN
ijtc-890	283	15	terhadap	terhadap	PROPN
ijtc-890	283	16	kinerja	kinerja	PROPN
ijtc-890	283	17	umkm	umkm	NOUN
ijtc-890	283	18	.	.	PUNCT
ijtc-890	284	1	liability	liability	NOUN
ijtc-890	284	2	,	,	PUNCT
ijtc-890	284	3	01(2	01(2	NOUN
ijtc-890	284	4	)	)	PUNCT
ijtc-890	284	5	,	,	PUNCT
ijtc-890	284	6	1–21	1–21	PROPN
ijtc-890	284	7	.	.	PUNCT
ijtc-890	285	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	DET
ijtc-890	285	2	the	the	DET
ijtc-890	285	3	effect	effect	NOUN
ijtc-890	285	4	of	of	ADP
ijtc-890	285	5	management	management	NOUN
ijtc-890	285	6	knowledge	knowledge	NOUN
ijtc-890	285	7	influences	influence	VERB
ijtc-890	285	8	the	the	DET
ijtc-890	285	9	preparation	preparation	NOUN
ijtc-890	285	10	of	of	ADP
ijtc-890	285	11	msmes	msme	NOUN
ijtc-890	285	12	financial	financial	ADJ
ijtc-890	285	13	statements	statement	NOUN
ijtc-890	285	14	hikmahwati	hikmahwati	PROPN
ijtc-890	285	15	and	and	CCONJ
ijtc-890	285	16	irwansyah	irwansyah	PROPN
ijtc-890	285	17	845	845	NUM
ijtc-890	285	18	|	|	ADV
ijtc-890	285	19	ilomata	ilomata	NOUN
ijtc-890	285	20	international	international	ADJ
ijtc-890	285	21	journal	journal	NOUN
ijtc-890	285	22	of	of	ADP
ijtc-890	285	23	tax	tax	PROPN
ijtc-890	285	24	&	&	CCONJ
ijtc-890	285	25	accounting	accounting	PROPN
ijtc-890	285	26	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-890	285	27	rowley	rowley	NOUN
ijtc-890	285	28	,	,	PUNCT
ijtc-890	285	29	j.	j.	PROPN
ijtc-890	285	30	(	(	PUNCT
ijtc-890	285	31	1999	1999	NUM
ijtc-890	285	32	)	)	PUNCT
ijtc-890	285	33	.	.	PUNCT
ijtc-890	286	1	what	what	PRON
ijtc-890	286	2	is	be	AUX
ijtc-890	286	3	knowledge	knowledge	NOUN
ijtc-890	286	4	management	management	NOUN
ijtc-890	286	5	?	?	PUNCT
ijtc-890	287	1	library	library	ADJ
ijtc-890	287	2	management	management	NOUN
ijtc-890	287	3	,	,	PUNCT
ijtc-890	287	4	20(8	20(8	NOUN
ijtc-890	287	5	)	)	PUNCT
ijtc-890	287	6	,	,	PUNCT
ijtc-890	287	7	416–420	416–420	NUM
ijtc-890	287	8	.	.	PUNCT
ijtc-890	288	1	https://doi.org/https://doi.org/10.1108/01435129910291175	https://doi.org/https://doi.org/10.1108/01435129910291175	PROPN
ijtc-890	288	2	satiya	satiya	PROPN
ijtc-890	288	3	,	,	PUNCT
ijtc-890	288	4	i.	i.	PROPN
ijtc-890	288	5	,	,	PUNCT
ijtc-890	288	6	sabrina	sabrina	PROPN
ijtc-890	288	7	,	,	PUNCT
ijtc-890	288	8	n.	n.	PROPN
ijtc-890	288	9	,	,	PUNCT
ijtc-890	288	10	&	&	CCONJ
ijtc-890	288	11	mulyani	mulyani	PROPN
ijtc-890	288	12	,	,	PUNCT
ijtc-890	288	13	e.	e.	PROPN
ijtc-890	288	14	(	(	PUNCT
ijtc-890	288	15	2020	2020	NUM
ijtc-890	288	16	)	)	PUNCT
ijtc-890	288	17	.	.	PUNCT
ijtc-890	289	1	pengaruh	pengaruh	PROPN
ijtc-890	289	2	pengetahuan	pengetahuan	PROPN
ijtc-890	289	3	akuntansi	akuntansi	PROPN
ijtc-890	289	4	dan	dan	PROPN
ijtc-890	289	5	skala	skala	PROPN
ijtc-890	289	6	usaha	usaha	PROPN
ijtc-890	289	7	mikro	mikro	PROPN
ijtc-890	289	8	kecil	kecil	PROPN
ijtc-890	289	9	dan	dan	PROPN
ijtc-890	289	10	menengah	menengah	PROPN
ijtc-890	289	11	terhadap	terhadap	PROPN
ijtc-890	289	12	penyusunan	penyusunan	PROPN
ijtc-890	289	13	laporan	laporan	PROPN
ijtc-890	289	14	keuangan	keuangan	VERB
ijtc-890	289	15	sak	sak	PROPN
ijtc-890	289	16	emkm	emkm	NOUN
ijtc-890	289	17	.	.	PUNCT
ijtc-890	290	1	jurnal	jurnal	ADJ
ijtc-890	290	2	eksplorasi	eksplorasi	PROPN
ijtc-890	290	3	akuntansi	akuntansi	PROPN
ijtc-890	290	4	,	,	PUNCT
ijtc-890	290	5	2(4	2(4	NUM
ijtc-890	290	6	)	)	PUNCT
ijtc-890	290	7	,	,	PUNCT
ijtc-890	290	8	3485–3499	3485–3499	NUM
ijtc-890	290	9	.	.	PUNCT
ijtc-890	291	1	setiyono	setiyono	PROPN
ijtc-890	291	2	,	,	PUNCT
ijtc-890	291	3	w.	w.	PROPN
ijtc-890	291	4	p.	p.	PROPN
ijtc-890	291	5	,	,	PUNCT
ijtc-890	291	6	iqbal	iqbal	PROPN
ijtc-890	291	7	,	,	PUNCT
ijtc-890	291	8	m.	m.	NOUN
ijtc-890	291	9	,	,	PUNCT
ijtc-890	291	10	alfisyahr	alfisyahr	PROPN
ijtc-890	291	11	,	,	PUNCT
ijtc-890	291	12	r.	r.	PROPN
ijtc-890	291	13	,	,	PUNCT
ijtc-890	291	14	pebrianggara	pebrianggara	PROPN
ijtc-890	291	15	,	,	PUNCT
ijtc-890	291	16	a.	a.	NOUN
ijtc-890	291	17	,	,	PUNCT
ijtc-890	291	18	&	&	CCONJ
ijtc-890	291	19	shofyan	shofyan	PROPN
ijtc-890	291	20	,	,	PUNCT
ijtc-890	291	21	m.	m.	NOUN
ijtc-890	291	22	(	(	PUNCT
ijtc-890	291	23	2022	2022	NUM
ijtc-890	291	24	)	)	PUNCT
ijtc-890	291	25	.	.	PUNCT
ijtc-890	292	1	determinants	determinant	NOUN
ijtc-890	292	2	of	of	ADP
ijtc-890	292	3	sme	sme	NOUN
ijtc-890	292	4	’	'	PUNCT
ijtc-890	292	5	s	s	PART
ijtc-890	292	6	p	p	NOUN
ijtc-890	292	7	erformance	erformance	NOUN
ijtc-890	292	8	 	 	SPACE
ijtc-890	292	9	:	:	PUNCT
ijtc-890	292	10	the	the	DET
ijtc-890	292	11	role	role	NOUN
ijtc-890	292	12	of	of	ADP
ijtc-890	292	13	knowledge	knowledge	NOUN
ijtc-890	292	14	management	management	NOUN
ijtc-890	292	15	,	,	PUNCT
ijtc-890	292	16	market	market	NOUN
ijtc-890	292	17	orientation	orientation	NOUN
ijtc-890	292	18	,	,	PUNCT
ijtc-890	292	19	and	and	CCONJ
ijtc-890	292	20	product	product	NOUN
ijtc-890	292	21	innovation	innovation	NOUN
ijtc-890	292	22	.	.	PUNCT
ijtc-890	293	1	jema	jema	NOUN
ijtc-890	293	2	:	:	PUNCT
ijtc-890	294	1	jurnal	jurnal	ADJ
ijtc-890	294	2	ilmiah	ilmiah	PROPN
ijtc-890	294	3	bidang	bidang	PROPN
ijtc-890	294	4	akuntansi	akuntansi	PROPN
ijtc-890	294	5	dan	dan	PROPN
ijtc-890	294	6	manajemen	manajemen	PROPN
ijtc-890	294	7	,	,	PUNCT
ijtc-890	294	8	19(1	19(1	NUM
ijtc-890	294	9	)	)	PUNCT
ijtc-890	294	10	,	,	PUNCT
ijtc-890	294	11	22–40	22–40	NUM
ijtc-890	294	12	.	.	PUNCT
ijtc-890	295	1	https://doi.org/10.31106/jema.v19i1.15036	https://doi.org/10.31106/jema.v19i1.15036	NOUN
ijtc-890	295	2	suhairi	suhairi	PROPN
ijtc-890	295	3	,	,	PUNCT
ijtc-890	295	4	w.	w.	PROPN
ijtc-890	295	5	(	(	PUNCT
ijtc-890	295	6	2006	2006	NUM
ijtc-890	295	7	)	)	PUNCT
ijtc-890	295	8	.	.	PUNCT
ijtc-890	296	1	persepsi	persepsi	PROPN
ijtc-890	296	2	akuntan	akuntan	PROPN
ijtc-890	296	3	terhadap	terhadap	PROPN
ijtc-890	296	4	overload	overload	PROPN
ijtc-890	296	5	standar	standar	PROPN
ijtc-890	296	6	akuntansi	akuntansi	PROPN
ijtc-890	296	7	keuangan	keuangan	PROPN
ijtc-890	296	8	(	(	PUNCT
ijtc-890	296	9	sak	sak	PROPN
ijtc-890	296	10	)	)	PUNCT
ijtc-890	296	11	bagi	bagi	PROPN
ijtc-890	296	12	usaha	usaha	PROPN
ijtc-890	296	13	kecil	kecil	PROPN
ijtc-890	296	14	dan	dan	PROPN
ijtc-890	296	15	menengah	menengah	PROPN
ijtc-890	296	16	.	.	PUNCT
ijtc-890	297	1	simposium	simposium	PROPN
ijtc-890	297	2	nasional	nasional	PROPN
ijtc-890	297	3	akuntansi	akuntansi	PROPN
ijtc-890	297	4	9	9	NUM
ijtc-890	297	5	padang	padang	PROPN
ijtc-890	297	6	,	,	PUNCT
ijtc-890	297	7	23–26	23–26	NUM
ijtc-890	297	8	.	.	PUNCT
ijtc-890	298	1	sulistyowati	sulistyowati	PROPN
ijtc-890	298	2	,	,	PUNCT
ijtc-890	298	3	y.	y.	PROPN
ijtc-890	298	4	(	(	PUNCT
ijtc-890	298	5	2017	2017	NUM
ijtc-890	298	6	)	)	PUNCT
ijtc-890	298	7	.	.	PUNCT
ijtc-890	299	1	pencatatan	pencatatan	PROPN
ijtc-890	299	2	pelaporan	pelaporan	PROPN
ijtc-890	299	3	keuangan	keuangan	PROPN
ijtc-890	299	4	umkm	umkm	NOUN
ijtc-890	299	5	(	(	PUNCT
ijtc-890	299	6	study	study	NOUN
ijtc-890	299	7	kasus	kasus	PROPN
ijtc-890	299	8	di	di	PROPN
ijtc-890	299	9	kota	kota	PROPN
ijtc-890	299	10	malang	malang	PROPN
ijtc-890	299	11	)	)	PUNCT
ijtc-890	299	12	.	.	PUNCT
ijtc-890	300	1	referensi	referensi	PROPN
ijtc-890	300	2	:	:	PUNCT
ijtc-890	300	3	jurnal	jurnal	ADJ
ijtc-890	300	4	ilmu	ilmu	PROPN
ijtc-890	300	5	manajemen	manajemen	PROPN
ijtc-890	300	6	dan	dan	PROPN
ijtc-890	300	7	akuntansi	akuntansi	PROPN
ijtc-890	300	8	,	,	PUNCT
ijtc-890	300	9	5(2	5(2	NUM
ijtc-890	300	10	)	)	PUNCT
ijtc-890	300	11	,	,	PUNCT
ijtc-890	300	12	49–55	49–55	NUM
ijtc-890	300	13	.	.	PUNCT
ijtc-890	301	1	https://doi.org/https://doi.org/10.33366/ref.v5i2.831	https://doi.org/https://doi.org/10.33366/ref.v5i2.831	PRON
ijtc-890	301	2	suryani	suryani	VERB
ijtc-890	301	3	,	,	PUNCT
ijtc-890	301	4	y.	y.	NOUN
ijtc-890	301	5	,	,	PUNCT
ijtc-890	301	6	siregar	siregar	NOUN
ijtc-890	301	7	,	,	PUNCT
ijtc-890	301	8	m.	m.	NOUN
ijtc-890	301	9	,	,	PUNCT
ijtc-890	301	10	&	&	CCONJ
ijtc-890	301	11	ika	ika	PROPN
ijtc-890	301	12	,	,	PUNCT
ijtc-890	301	13	d.	d.	PROPN
ijtc-890	301	14	(	(	PUNCT
ijtc-890	301	15	2020	2020	NUM
ijtc-890	301	16	)	)	PUNCT
ijtc-890	301	17	.	.	PUNCT
ijtc-890	302	1	panduan	panduan	PROPN
ijtc-890	302	2	penyusunan	penyusunan	PROPN
ijtc-890	302	3	laporan	laporan	ADJ
ijtc-890	302	4	keuangan	keuangan	PROPN
ijtc-890	302	5	umkm	umkm	ADJ
ijtc-890	302	6	.	.	PUNCT
ijtc-890	303	1	yayasan	yayasan	PROPN
ijtc-890	303	2	kita	kita	PROPN
ijtc-890	303	3	menulis	menulis	PROPN
ijtc-890	303	4	.	.	PUNCT
ijtc-890	304	1	torabi	torabi	PROPN
ijtc-890	304	2	,	,	PUNCT
ijtc-890	304	3	s.	s.	PROPN
ijtc-890	304	4	a.	a.	PROPN
ijtc-890	304	5	,	,	PUNCT
ijtc-890	304	6	giahi	giahi	PROPN
ijtc-890	304	7	,	,	PUNCT
ijtc-890	304	8	r.	r.	PROPN
ijtc-890	304	9	,	,	PUNCT
ijtc-890	304	10	&	&	CCONJ
ijtc-890	304	11	sahebjamnia	sahebjamnia	PROPN
ijtc-890	304	12	,	,	PUNCT
ijtc-890	304	13	n.	n.	PROPN
ijtc-890	304	14	(	(	PUNCT
ijtc-890	304	15	2016	2016	NUM
ijtc-890	304	16	)	)	PUNCT
ijtc-890	304	17	.	.	PUNCT
ijtc-890	305	1	an	an	DET
ijtc-890	305	2	enhanced	enhance	VERB
ijtc-890	305	3	risk	risk	NOUN
ijtc-890	305	4	assessment	assessment	NOUN
ijtc-890	305	5	framework	framework	NOUN
ijtc-890	305	6	for	for	ADP
ijtc-890	305	7	business	business	NOUN
ijtc-890	305	8	continuity	continuity	NOUN
ijtc-890	305	9	management	management	NOUN
ijtc-890	305	10	systems	system	NOUN
ijtc-890	305	11	.	.	PUNCT
ijtc-890	306	1	safety	safety	NOUN
ijtc-890	306	2	science	science	NOUN
ijtc-890	306	3	,	,	PUNCT
ijtc-890	306	4	89	89	NUM
ijtc-890	306	5	,	,	PUNCT
ijtc-890	306	6	201–218	201–218	NUM
ijtc-890	306	7	.	.	PUNCT
ijtc-890	307	1	https://doi.org/10.1016/j.ssci.2016.06.015	https://doi.org/10.1016/j.ssci.2016.06.015	PROPN
ijtc-890	307	2	tukamuhabwa	tukamuhabwa	PROPN
ijtc-890	307	3	,	,	PUNCT
ijtc-890	307	4	b.	b.	PROPN
ijtc-890	307	5	,	,	PUNCT
ijtc-890	307	6	&	&	CCONJ
ijtc-890	307	7	namagembe	namagembe	PROPN
ijtc-890	307	8	,	,	PUNCT
ijtc-890	307	9	s.	s.	PROPN
ijtc-890	307	10	(	(	PUNCT
ijtc-890	307	11	2023	2023	NUM
ijtc-890	307	12	)	)	PUNCT
ijtc-890	307	13	.	.	PUNCT
ijtc-890	308	1	participation	participation	NOUN
ijtc-890	308	2	of	of	ADP
ijtc-890	308	3	women	woman	NOUN
ijtc-890	308	4	-	-	PUNCT
ijtc-890	308	5	owned	own	VERB
ijtc-890	308	6	smes	sme	NOUN
ijtc-890	308	7	in	in	ADP
ijtc-890	308	8	public	public	ADJ
ijtc-890	308	9	procurement	procurement	NOUN
ijtc-890	308	10	:	:	PUNCT
ijtc-890	308	11	the	the	DET
ijtc-890	308	12	role	role	NOUN
ijtc-890	308	13	of	of	ADP
ijtc-890	308	14	entrepreneurial	entrepreneurial	ADJ
ijtc-890	308	15	orientation	orientation	NOUN
ijtc-890	308	16	and	and	CCONJ
ijtc-890	308	17	knowledge	knowledge	NOUN
ijtc-890	308	18	management	management	NOUN
ijtc-890	308	19	orientation	orientation	NOUN
ijtc-890	308	20	.	.	PUNCT
ijtc-890	309	1	journal	journal	NOUN
ijtc-890	309	2	of	of	ADP
ijtc-890	309	3	public	public	ADJ
ijtc-890	309	4	procurement	procurement	NOUN
ijtc-890	309	5	.	.	PUNCT
ijtc-890	310	1	whetyningtyas	whetyningtyas	PROPN
ijtc-890	310	2	,	,	PUNCT
ijtc-890	310	3	a.	a.	PROPN
ijtc-890	310	4	,	,	PUNCT
ijtc-890	310	5	&	&	CCONJ
ijtc-890	310	6	mulyani	mulyani	PROPN
ijtc-890	310	7	,	,	PUNCT
ijtc-890	310	8	s.	s.	PROPN
ijtc-890	310	9	(	(	PUNCT
ijtc-890	310	10	2016	2016	NUM
ijtc-890	310	11	)	)	PUNCT
ijtc-890	310	12	.	.	PUNCT
ijtc-890	311	1	analisis	analisis	ADJ
ijtc-890	311	2	pengaruh	pengaruh	NOUN
ijtc-890	311	3	kemampuan	kemampuan	PROPN
ijtc-890	311	4	menyusun	menyusun	PROPN
ijtc-890	311	5	laporan	laporan	PROPN
ijtc-890	311	6	(	(	PUNCT
ijtc-890	311	7	studi	studi	PROPN
ijtc-890	311	8	empiris	empiris	PROPN
ijtc-890	311	9	di	di	PROPN
ijtc-890	311	10	klaster	klaster	PROPN
ijtc-890	311	11	bordir	bordir	PROPN
ijtc-890	311	12	dan	dan	PROPN
ijtc-890	311	13	konveksi	konveksi	PROPN
ijtc-890	311	14	desa	desa	PROPN
ijtc-890	311	15	padurenan	padurenan	PROPN
ijtc-890	311	16	,	,	PUNCT
ijtc-890	311	17	kecamatan	kecamatan	PROPN
ijtc-890	311	18	fakultas	fakulta	VERB
ijtc-890	311	19	ekonomi	ekonomi	PROPN
ijtc-890	311	20	,	,	PUNCT
ijtc-890	311	21	universitas	universita	NOUN
ijtc-890	311	22	muria	muria	PROPN
ijtc-890	311	23	kudus	kudus	PROPN
ijtc-890	311	24	)	)	PUNCT
ijtc-890	311	25	.	.	PUNCT
ijtc-890	312	1	jurnal	jurnal	ADJ
ijtc-890	312	2	dinamika	dinamika	PROPN
ijtc-890	312	3	ekonomi	ekonomi	PROPN
ijtc-890	312	4	&	&	CCONJ
ijtc-890	312	5	bisnis	bisnis	PROPN
ijtc-890	312	6	,	,	PUNCT
ijtc-890	312	7	13(2	13(2	PROPN
ijtc-890	312	8	)	)	PUNCT
ijtc-890	312	9	,	,	PUNCT
ijtc-890	312	10	146–156	146–156	NUM
ijtc-890	312	11	.	.	PUNCT
ijtc-890	312	12	winarso	winarso	PROPN
ijtc-890	312	13	,	,	PUNCT
ijtc-890	312	14	b.	b.	PROPN
ijtc-890	312	15	s.	s.	PROPN
ijtc-890	312	16	,	,	PUNCT
ijtc-890	312	17	&	&	CCONJ
ijtc-890	312	18	kurniawati	kurniawati	PROPN
ijtc-890	312	19	,	,	PUNCT
ijtc-890	312	20	i.	i.	PROPN
ijtc-890	312	21	(	(	PUNCT
ijtc-890	312	22	2022	2022	NUM
ijtc-890	312	23	)	)	PUNCT
ijtc-890	312	24	.	.	PUNCT
ijtc-890	313	1	pengaruh	pengaruh	PROPN
ijtc-890	313	2	kemampuan	kemampuan	PROPN
ijtc-890	313	3	penyusunan	penyusunan	PROPN
ijtc-890	313	4	laporan	laporan	PROPN
ijtc-890	313	5	keuangan	keuangan	NOUN
ijtc-890	313	6	,	,	PUNCT
ijtc-890	313	7	kompetensi	kompetensi	PROPN
ijtc-890	313	8	umkm	umkm	PROPN
ijtc-890	313	9	dan	dan	PROPN
ijtc-890	313	10	latar	latar	PROPN
ijtc-890	313	11	belakang	belakang	PROPN
ijtc-890	313	12	pendidikan	pendidikan	PROPN
ijtc-890	313	13	terhadap	terhadap	PROPN
ijtc-890	313	14	kinerja	kinerja	PROPN
ijtc-890	313	15	umkm	umkm	PROPN
ijtc-890	313	16	.	.	PUNCT
ijtc-890	314	1	journal	journal	PROPN
ijtc-890	314	2	competency	competency	PROPN
ijtc-890	314	3	of	of	ADP
ijtc-890	314	4	business	business	NOUN
ijtc-890	314	5	,	,	PUNCT
ijtc-890	314	6	6(1	6(1	NUM
ijtc-890	314	7	)	)	PUNCT
ijtc-890	314	8	,	,	PUNCT
ijtc-890	315	1	26–37	26–37	NOUN
ijtc-890	315	2	.	.	PUNCT
ijtc-890	316	1	https://doi.org/https://doi.org/10.47200/jcob.v6i01.1289	https://doi.org/https://doi.org/10.47200/jcob.v6i01.1289	X
ijtc-890	316	2	zarefar	zarefar	PROPN
ijtc-890	316	3	,	,	PUNCT
ijtc-890	316	4	a.	a.	NOUN
ijtc-890	316	5	,	,	PUNCT
ijtc-890	316	6	oktari	oktari	PROPN
ijtc-890	316	7	,	,	PUNCT
ijtc-890	316	8	v.	v.	ADV
ijtc-890	316	9	,	,	PUNCT
ijtc-890	316	10	&	&	CCONJ
ijtc-890	316	11	zarefar	zarefar	PROPN
ijtc-890	316	12	,	,	PUNCT
ijtc-890	316	13	a.	a.	NOUN
ijtc-890	316	14	(	(	PUNCT
ijtc-890	316	15	2021	2021	NUM
ijtc-890	316	16	)	)	PUNCT
ijtc-890	316	17	.	.	PUNCT
ijtc-890	317	1	pengaruh	pengaruh	PROPN
ijtc-890	317	2	orientasi	orientasi	PROPN
ijtc-890	317	3	kewirausahaan	kewirausahaan	PROPN
ijtc-890	317	4	,	,	PUNCT
ijtc-890	317	5	inovasi	inovasi	PROPN
ijtc-890	317	6	,	,	PUNCT
ijtc-890	317	7	kemampuan	kemampuan	PROPN
ijtc-890	317	8	menyusun	menyusun	PROPN
ijtc-890	317	9	laporan	laporan	PROPN
ijtc-890	317	10	keuangan	keuangan	PROPN
ijtc-890	317	11	dan	dan	PROPN
ijtc-890	317	12	literasi	literasi	PROPN
ijtc-890	317	13	keuangan	keuangan	PROPN
ijtc-890	317	14	terhadap	terhadap	PROPN
ijtc-890	317	15	kinerja	kinerja	PROPN
ijtc-890	317	16	ukm	ukm	PROPN
ijtc-890	317	17	.	.	PUNCT
ijtc-890	318	1	kajian	kajian	PROPN
ijtc-890	318	2	akuntansi	akuntansi	PROPN
ijtc-890	318	3	,	,	PUNCT
ijtc-890	318	4	22(2	22(2	NUM
ijtc-890	318	5	)	)	PUNCT
ijtc-890	318	6	,	,	PUNCT
ijtc-890	318	7	148–161	148–161	NUM
ijtc-890	318	8	.	.	PUNCT
ijtc-890	319	1	https://doi.org/https://doi.org/10.29313/ka.v22i2.5877	https://doi.org/https://doi.org/10.29313/ka.v22i2.5877	PROPN
ijtc-890	319	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN