id	sid	tid	token	lemma	pos
ijtc-895	1	1	the	the	DET
ijtc-895	1	2	illomata	illomata	PROPN
ijtc-895	1	3	international	international	PROPN
ijtc-895	1	4	journal	journal	PROPN
ijtc-895	1	5	of	of	ADP
ijtc-895	1	6	management	management	NOUN
ijtc-895	1	7	ilomata	ilomata	PROPN
ijtc-895	1	8	international	international	ADJ
ijtc-895	1	9	journal	journal	NOUN
ijtc-895	1	10	of	of	ADP
ijtc-895	1	11	tax	tax	PROPN
ijtc-895	1	12	&	&	CCONJ
ijtc-895	1	13	accounting	account	VERB
ijtc-895	1	14	p	p	PROPN
ijtc-895	1	15	-	-	PUNCT
ijtc-895	1	16	issn	issn	NOUN
ijtc-895	1	17	:	:	PUNCT
ijtc-895	1	18	2714	2714	NUM
ijtc-895	1	19	-	-	SYM
ijtc-895	1	20	9838	9838	NUM
ijtc-895	1	21	;	;	PUNCT
ijtc-895	1	22	e	e	X
ijtc-895	1	23	-	-	PUNCT
ijtc-895	1	24	issn	issn	NOUN
ijtc-895	1	25	:	:	PUNCT
ijtc-895	1	26	2714	2714	NUM
ijtc-895	1	27	-	-	SYM
ijtc-895	1	28	9846	9846	NUM
ijtc-895	1	29	volume	volume	NOUN
ijtc-895	1	30	4	4	NUM
ijtc-895	1	31	,	,	PUNCT
ijtc-895	1	32	issue	issue	NOUN
ijtc-895	1	33	4	4	NUM
ijtc-895	1	34	,	,	PUNCT
ijtc-895	1	35	october	october	PROPN
ijtc-895	1	36	2023	2023	NUM
ijtc-895	1	37	page	page	NOUN
ijtc-895	1	38	no	no	NOUN
ijtc-895	1	39	.	.	NOUN
ijtc-895	2	1	716	716	NUM
ijtc-895	2	2	-	-	SYM
ijtc-895	2	3	729	729	NUM
ijtc-895	2	4	716	716	NUM
ijtc-895	2	5	|	|	CCONJ
ijtc-895	2	6	ilomata	ilomata	ADJ
ijtc-895	2	7	international	international	ADJ
ijtc-895	2	8	journal	journal	NOUN
ijtc-895	2	9	of	of	ADP
ijtc-895	2	10	tax	tax	PROPN
ijtc-895	2	11	&	&	CCONJ
ijtc-895	2	12	accounting	accounting	PROPN
ijtc-895	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	2	14	village	village	NOUN
ijtc-895	2	15	fund	fund	NOUN
ijtc-895	2	16	accounting	accounting	NOUN
ijtc-895	2	17	model	model	NOUN
ijtc-895	2	18	in	in	ADP
ijtc-895	2	19	realizing	realize	VERB
ijtc-895	2	20	nagari	nagari	PROPN
ijtc-895	2	21	financial	financial	ADJ
ijtc-895	2	22	accountability	accountability	NOUN
ijtc-895	2	23	armel	armel	NOUN
ijtc-895	2	24	yentifa1	yentifa1	PROPN
ijtc-895	2	25	,	,	PUNCT
ijtc-895	2	26	wiwik	wiwik	PROPN
ijtc-895	2	27	andriani2	andriani2	PROPN
ijtc-895	2	28	,	,	PUNCT
ijtc-895	2	29	syafira	syafira	PROPN
ijtc-895	2	30	ramadhea	ramadhea	PROPN
ijtc-895	2	31	jr3	jr3	PROPN
ijtc-895	2	32	,	,	PUNCT
ijtc-895	2	33	dandi	dandi	PROPN
ijtc-895	2	34	aprila4	aprila4	PROPN
ijtc-895	2	35	,	,	PUNCT
ijtc-895	2	36	gusmita	gusmita	PROPN
ijtc-895	2	37	sofia5	sofia5	NOUN
ijtc-895	2	38	12345politeknik	12345politeknik	NUM
ijtc-895	2	39	negeri	negeri	PROPN
ijtc-895	2	40	padang	padang	PROPN
ijtc-895	2	41	,	,	PUNCT
ijtc-895	2	42	indonesia	indonesia	PROPN
ijtc-895	2	43	correspondent	correspondent	NOUN
ijtc-895	2	44	:	:	PUNCT
ijtc-895	2	45	armel@pnp.ac.id1	armel@pnp.ac.id1	ADV
ijtc-895	2	46	received	receive	VERB
ijtc-895	2	47	:	:	PUNCT
ijtc-895	2	48	august	august	PROPN
ijtc-895	2	49	25	25	NUM
ijtc-895	2	50	,	,	PUNCT
ijtc-895	2	51	2023	2023	NUM
ijtc-895	2	52	accepted	accept	VERB
ijtc-895	2	53	:	:	PUNCT
ijtc-895	2	54	october	october	PROPN
ijtc-895	2	55	15	15	NUM
ijtc-895	2	56	,	,	PUNCT
ijtc-895	2	57	2023	2023	NUM
ijtc-895	2	58	published	publish	VERB
ijtc-895	2	59	:	:	PUNCT
ijtc-895	2	60	october	october	PROPN
ijtc-895	2	61	31	31	NUM
ijtc-895	2	62	,	,	PUNCT
ijtc-895	2	63	2023	2023	NUM
ijtc-895	2	64	citation	citation	NOUN
ijtc-895	2	65	:	:	PUNCT
ijtc-895	2	66	yentifa	yentifa	PROPN
ijtc-895	2	67	,	,	PUNCT
ijtc-895	2	68	a.	a.	PROPN
ijtc-895	2	69	,	,	PUNCT
ijtc-895	2	70	andriani	andriani	PROPN
ijtc-895	2	71	,	,	PUNCT
ijtc-895	2	72	w.	w.	PROPN
ijtc-895	2	73	,	,	PUNCT
ijtc-895	2	74	jr	jr	PROPN
ijtc-895	2	75	,	,	PUNCT
ijtc-895	2	76	s.r	s.r	PROPN
ijtc-895	2	77	.	.	PROPN
ijtc-895	2	78	,	,	PUNCT
ijtc-895	2	79	aprila	aprila	PROPN
ijtc-895	2	80	,	,	PUNCT
ijtc-895	2	81	d.	d.	PROPN
ijtc-895	2	82	,	,	PUNCT
ijtc-895	2	83	&	&	CCONJ
ijtc-895	2	84	gusmita	gusmita	PROPN
ijtc-895	2	85	,	,	PUNCT
ijtc-895	2	86	s.	s.	PROPN
ijtc-895	2	87	(	(	PUNCT
ijtc-895	2	88	2023	2023	NUM
ijtc-895	2	89	)	)	PUNCT
ijtc-895	2	90	.	.	PUNCT
ijtc-895	3	1	village	village	NOUN
ijtc-895	3	2	fund	fund	NOUN
ijtc-895	3	3	accounting	accounting	NOUN
ijtc-895	3	4	model	model	NOUN
ijtc-895	3	5	in	in	ADP
ijtc-895	3	6	realizing	realize	VERB
ijtc-895	3	7	nagari	nagari	PROPN
ijtc-895	3	8	financial	financial	ADJ
ijtc-895	3	9	accountability	accountability	NOUN
ijtc-895	3	10	.	.	PUNCT
ijtc-895	4	1	ilomata	ilomata	PROPN
ijtc-895	4	2	international	international	ADJ
ijtc-895	4	3	journal	journal	NOUN
ijtc-895	4	4	of	of	ADP
ijtc-895	4	5	tax	tax	NOUN
ijtc-895	4	6	and	and	CCONJ
ijtc-895	4	7	accounting	accounting	NOUN
ijtc-895	4	8	,	,	PUNCT
ijtc-895	4	9	4(4	4(4	NUM
ijtc-895	4	10	)	)	PUNCT
ijtc-895	4	11	,	,	PUNCT
ijtc-895	4	12	716	716	NUM
ijtc-895	4	13	-	-	SYM
ijtc-895	4	14	729	729	NUM
ijtc-895	4	15	.	.	PUNCT
ijtc-895	5	1	https://doi.org/10.52728/ijtc.v4i4.895	https://doi.org/10.52728/ijtc.v4i4.895	ADJ
ijtc-895	5	2	abstract	abstract	NOUN
ijtc-895	5	3	:	:	PUNCT
ijtc-895	5	4	this	this	DET
ijtc-895	5	5	study	study	NOUN
ijtc-895	5	6	aims	aim	VERB
ijtc-895	5	7	to	to	PART
ijtc-895	5	8	create	create	VERB
ijtc-895	5	9	an	an	DET
ijtc-895	5	10	accrual	accrual	ADJ
ijtc-895	5	11	-	-	PUNCT
ijtc-895	5	12	based	base	VERB
ijtc-895	5	13	accounting	accounting	NOUN
ijtc-895	5	14	model	model	NOUN
ijtc-895	5	15	for	for	ADP
ijtc-895	5	16	the	the	DET
ijtc-895	5	17	nagari	nagari	PROPN
ijtc-895	5	18	government	government	NOUN
ijtc-895	5	19	.	.	PUNCT
ijtc-895	6	1	the	the	DET
ijtc-895	6	2	research	research	NOUN
ijtc-895	6	3	method	method	NOUN
ijtc-895	6	4	used	use	VERB
ijtc-895	6	5	in	in	ADP
ijtc-895	6	6	obtaining	obtain	VERB
ijtc-895	6	7	data	datum	NOUN
ijtc-895	6	8	is	be	AUX
ijtc-895	6	9	observation	observation	NOUN
ijtc-895	6	10	and	and	CCONJ
ijtc-895	6	11	interviews	interview	NOUN
ijtc-895	6	12	while	while	SCONJ
ijtc-895	6	13	analyzing	analyze	VERB
ijtc-895	6	14	data	datum	NOUN
ijtc-895	6	15	using	use	VERB
ijtc-895	6	16	qualitative	qualitative	ADJ
ijtc-895	6	17	analysis	analysis	NOUN
ijtc-895	6	18	,	,	PUNCT
ijtc-895	6	19	namely	namely	ADV
ijtc-895	6	20	analysis	analysis	NOUN
ijtc-895	6	21	using	use	VERB
ijtc-895	6	22	an	an	DET
ijtc-895	6	23	accrual	accrual	ADJ
ijtc-895	6	24	-	-	PUNCT
ijtc-895	6	25	based	base	VERB
ijtc-895	6	26	accounting	accounting	NOUN
ijtc-895	6	27	model	model	NOUN
ijtc-895	6	28	based	base	VERB
ijtc-895	6	29	on	on	ADP
ijtc-895	6	30	minister	minister	PROPN
ijtc-895	6	31	of	of	ADP
ijtc-895	6	32	home	home	NOUN
ijtc-895	6	33	affairs	affair	NOUN
ijtc-895	6	34	regulation	regulation	NOUN
ijtc-895	6	35	number	number	NOUN
ijtc-895	6	36	20	20	NUM
ijtc-895	6	37	of	of	ADP
ijtc-895	6	38	2018	2018	NUM
ijtc-895	6	39	concerning	concern	VERB
ijtc-895	6	40	the	the	DET
ijtc-895	6	41	application	application	NOUN
ijtc-895	6	42	of	of	ADP
ijtc-895	6	43	accrual	accrual	ADJ
ijtc-895	6	44	-	-	PUNCT
ijtc-895	6	45	based	base	VERB
ijtc-895	6	46	government	government	NOUN
ijtc-895	6	47	accounting	accounting	NOUN
ijtc-895	6	48	standards	standard	NOUN
ijtc-895	6	49	in	in	ADP
ijtc-895	6	50	village	village	NOUN
ijtc-895	6	51	financial	financial	ADJ
ijtc-895	6	52	management	management	NOUN
ijtc-895	6	53	.	.	PUNCT
ijtc-895	7	1	the	the	DET
ijtc-895	7	2	analysis	analysis	NOUN
ijtc-895	7	3	results	result	NOUN
ijtc-895	7	4	show	show	VERB
ijtc-895	7	5	that	that	SCONJ
ijtc-895	7	6	since	since	SCONJ
ijtc-895	7	7	issuing	issue	VERB
ijtc-895	7	8	minister	minister	NOUN
ijtc-895	7	9	of	of	ADP
ijtc-895	7	10	home	home	NOUN
ijtc-895	7	11	affairs	affair	NOUN
ijtc-895	7	12	regulation	regulation	NOUN
ijtc-895	7	13	number	number	NOUN
ijtc-895	7	14	20	20	NUM
ijtc-895	7	15	of	of	ADP
ijtc-895	7	16	2018	2018	NUM
ijtc-895	7	17	concerning	concern	VERB
ijtc-895	7	18	the	the	DET
ijtc-895	7	19	application	application	NOUN
ijtc-895	7	20	of	of	ADP
ijtc-895	7	21	accrual	accrual	ADJ
ijtc-895	7	22	-	-	PUNCT
ijtc-895	7	23	based	base	VERB
ijtc-895	7	24	government	government	NOUN
ijtc-895	7	25	accounting	accounting	NOUN
ijtc-895	7	26	standards	standard	NOUN
ijtc-895	7	27	in	in	ADP
ijtc-895	7	28	village	village	NOUN
ijtc-895	7	29	financial	financial	ADJ
ijtc-895	7	30	management	management	NOUN
ijtc-895	7	31	until	until	ADP
ijtc-895	7	32	the	the	DET
ijtc-895	7	33	end	end	NOUN
ijtc-895	7	34	of	of	ADP
ijtc-895	7	35	2022	2022	NUM
ijtc-895	7	36	,	,	PUNCT
ijtc-895	7	37	it	it	PRON
ijtc-895	7	38	has	have	AUX
ijtc-895	7	39	not	not	PART
ijtc-895	7	40	been	be	AUX
ijtc-895	7	41	optimal	optimal	ADJ
ijtc-895	7	42	in	in	ADP
ijtc-895	7	43	preparing	prepare	VERB
ijtc-895	7	44	accrual	accrual	ADJ
ijtc-895	7	45	-	-	PUNCT
ijtc-895	7	46	based	base	VERB
ijtc-895	7	47	nagari	nagari	ADJ
ijtc-895	7	48	government	government	NOUN
ijtc-895	7	49	financial	financial	ADJ
ijtc-895	7	50	reports	report	NOUN
ijtc-895	7	51	.	.	PUNCT
ijtc-895	8	1	this	this	PRON
ijtc-895	8	2	happens	happen	VERB
ijtc-895	8	3	because	because	SCONJ
ijtc-895	8	4	the	the	DET
ijtc-895	8	5	apparatus	apparatus	NOUN
ijtc-895	8	6	resources	resource	NOUN
ijtc-895	8	7	must	must	AUX
ijtc-895	8	8	still	still	ADV
ijtc-895	8	9	be	be	AUX
ijtc-895	8	10	ready	ready	ADJ
ijtc-895	8	11	to	to	PART
ijtc-895	8	12	implement	implement	VERB
ijtc-895	8	13	accrualbased	accrualbased	ADJ
ijtc-895	8	14	accounting	accounting	NOUN
ijtc-895	8	15	.	.	PUNCT
ijtc-895	9	1	in	in	ADP
ijtc-895	9	2	addition	addition	NOUN
ijtc-895	9	3	,	,	PUNCT
ijtc-895	9	4	the	the	DET
ijtc-895	9	5	formats	format	NOUN
ijtc-895	9	6	used	use	VERB
ijtc-895	9	7	as	as	ADP
ijtc-895	9	8	tools	tool	NOUN
ijtc-895	9	9	in	in	ADP
ijtc-895	9	10	accrual	accrual	ADJ
ijtc-895	9	11	-	-	PUNCT
ijtc-895	9	12	based	base	VERB
ijtc-895	9	13	accounting	accounting	NOUN
ijtc-895	9	14	records	record	NOUN
ijtc-895	9	15	are	be	AUX
ijtc-895	9	16	more	more	ADV
ijtc-895	9	17	complete	complete	ADJ
ijtc-895	9	18	,	,	PUNCT
ijtc-895	9	19	so	so	CCONJ
ijtc-895	9	20	it	it	PRON
ijtc-895	9	21	is	be	AUX
ijtc-895	9	22	necessary	necessary	ADJ
ijtc-895	9	23	to	to	PART
ijtc-895	9	24	design	design	VERB
ijtc-895	9	25	a	a	DET
ijtc-895	9	26	model	model	NOUN
ijtc-895	9	27	that	that	SCONJ
ijtc-895	9	28	the	the	DET
ijtc-895	9	29	village	village	NOUN
ijtc-895	9	30	apparatus	apparatus	NOUN
ijtc-895	9	31	can	can	AUX
ijtc-895	9	32	understand	understand	VERB
ijtc-895	9	33	.	.	PUNCT
ijtc-895	10	1	it	it	PRON
ijtc-895	10	2	is	be	AUX
ijtc-895	10	3	hoped	hope	VERB
ijtc-895	10	4	that	that	SCONJ
ijtc-895	10	5	through	through	ADP
ijtc-895	10	6	this	this	DET
ijtc-895	10	7	research	research	NOUN
ijtc-895	10	8	,	,	PUNCT
ijtc-895	10	9	the	the	DET
ijtc-895	10	10	implementation	implementation	NOUN
ijtc-895	10	11	of	of	ADP
ijtc-895	10	12	accrual	accrual	ADJ
ijtc-895	10	13	-	-	PUNCT
ijtc-895	10	14	based	base	VERB
ijtc-895	10	15	accounting	accounting	NOUN
ijtc-895	10	16	can	can	AUX
ijtc-895	10	17	be	be	AUX
ijtc-895	10	18	further	far	ADV
ijtc-895	10	19	improved	improve	VERB
ijtc-895	10	20	so	so	SCONJ
ijtc-895	10	21	that	that	SCONJ
ijtc-895	10	22	accountability	accountability	NOUN
ijtc-895	10	23	in	in	ADP
ijtc-895	10	24	managing	manage	VERB
ijtc-895	10	25	village	village	NOUN
ijtc-895	10	26	funds	fund	NOUN
ijtc-895	10	27	can	can	AUX
ijtc-895	10	28	be	be	AUX
ijtc-895	10	29	achieved	achieve	VERB
ijtc-895	10	30	as	as	SCONJ
ijtc-895	10	31	expected	expect	VERB
ijtc-895	10	32	.	.	PUNCT
ijtc-895	11	1	keywords	keyword	NOUN
ijtc-895	11	2	:	:	PUNCT
ijtc-895	11	3	accrual	accrual	ADJ
ijtc-895	11	4	,	,	PUNCT
ijtc-895	11	5	nagari	nagari	PROPN
ijtc-895	11	6	,	,	PUNCT
ijtc-895	11	7	model	model	NOUN
ijtc-895	11	8	,	,	PUNCT
ijtc-895	11	9	accountabillity	accountabillity	NOUN
ijtc-895	11	10	this	this	PRON
ijtc-895	11	11	is	be	AUX
ijtc-895	11	12	an	an	DET
ijtc-895	11	13	open	open	ADJ
ijtc-895	11	14	access	access	NOUN
ijtc-895	11	15	article	article	NOUN
ijtc-895	11	16	under	under	ADP
ijtc-895	11	17	the	the	DET
ijtc-895	11	18	cc	cc	NOUN
ijtc-895	11	19	-	-	PUNCT
ijtc-895	11	20	by	by	ADP
ijtc-895	11	21	4.0	4.0	NUM
ijtc-895	11	22	license	license	NOUN
ijtc-895	11	23	.	.	PUNCT
ijtc-895	12	1	introduction	introduction	NOUN
ijtc-895	12	2	disclosure	disclosure	NOUN
ijtc-895	12	3	of	of	ADP
ijtc-895	12	4	information	information	NOUN
ijtc-895	12	5	related	relate	VERB
ijtc-895	12	6	to	to	ADP
ijtc-895	12	7	village	village	NOUN
ijtc-895	12	8	finances	finance	NOUN
ijtc-895	12	9	to	to	ADP
ijtc-895	12	10	the	the	DET
ijtc-895	12	11	public	public	NOUN
ijtc-895	12	12	is	be	AUX
ijtc-895	12	13	something	something	PRON
ijtc-895	12	14	that	that	PRON
ijtc-895	12	15	must	must	AUX
ijtc-895	12	16	be	be	AUX
ijtc-895	12	17	considered	consider	VERB
ijtc-895	12	18	by	by	ADP
ijtc-895	12	19	the	the	DET
ijtc-895	12	20	nagari	nagari	PROPN
ijtc-895	12	21	government	government	NOUN
ijtc-895	12	22	as	as	ADP
ijtc-895	12	23	a	a	DET
ijtc-895	12	24	form	form	NOUN
ijtc-895	12	25	of	of	ADP
ijtc-895	12	26	implementing	implement	VERB
ijtc-895	12	27	the	the	DET
ijtc-895	12	28	principle	principle	NOUN
ijtc-895	12	29	of	of	ADP
ijtc-895	12	30	accountability	accountability	NOUN
ijtc-895	12	31	for	for	ADP
ijtc-895	12	32	the	the	DET
ijtc-895	12	33	use	use	NOUN
ijtc-895	12	34	of	of	ADP
ijtc-895	12	35	village	village	NOUN
ijtc-895	12	36	funds	fund	NOUN
ijtc-895	12	37	(	(	PUNCT
ijtc-895	12	38	meutia	meutia	PROPN
ijtc-895	12	39	&	&	CCONJ
ijtc-895	12	40	liliana	liliana	PROPN
ijtc-895	12	41	,	,	PUNCT
ijtc-895	12	42	2017	2017	NUM
ijtc-895	12	43	)	)	PUNCT
ijtc-895	12	44	.	.	PUNCT
ijtc-895	13	1	financial	financial	ADJ
ijtc-895	13	2	reports	report	NOUN
ijtc-895	13	3	are	be	AUX
ijtc-895	13	4	things	thing	NOUN
ijtc-895	13	5	that	that	PRON
ijtc-895	13	6	must	must	AUX
ijtc-895	13	7	be	be	AUX
ijtc-895	13	8	made	make	VERB
ijtc-895	13	9	by	by	ADP
ijtc-895	13	10	the	the	DET
ijtc-895	13	11	nagari	nagari	PROPN
ijtc-895	13	12	government	government	NOUN
ijtc-895	13	13	as	as	ADP
ijtc-895	13	14	a	a	DET
ijtc-895	13	15	means	means	NOUN
ijtc-895	13	16	of	of	ADP
ijtc-895	13	17	conveying	convey	VERB
ijtc-895	13	18	accountability	accountability	NOUN
ijtc-895	13	19	for	for	ADP
ijtc-895	13	20	the	the	DET
ijtc-895	13	21	government	government	NOUN
ijtc-895	13	22	's	's	PART
ijtc-895	13	23	performance	performance	NOUN
ijtc-895	13	24	in	in	ADP
ijtc-895	13	25	financial	financial	ADJ
ijtc-895	13	26	matters	matter	NOUN
ijtc-895	13	27	(	(	PUNCT
ijtc-895	13	28	nurhakim	nurhakim	PROPN
ijtc-895	13	29	&	&	CCONJ
ijtc-895	13	30	yudianto	yudianto	PROPN
ijtc-895	13	31	,	,	PUNCT
ijtc-895	13	32	2018	2018	NUM
ijtc-895	13	33	)	)	PUNCT
ijtc-895	13	34	.	.	PUNCT
ijtc-895	14	1	the	the	DET
ijtc-895	14	2	presentation	presentation	NOUN
ijtc-895	14	3	of	of	ADP
ijtc-895	14	4	financial	financial	ADJ
ijtc-895	14	5	reports	report	NOUN
ijtc-895	14	6	is	be	AUX
ijtc-895	14	7	expected	expect	VERB
ijtc-895	14	8	to	to	PART
ijtc-895	14	9	be	be	AUX
ijtc-895	14	10	presented	present	VERB
ijtc-895	14	11	reliably	reliably	ADV
ijtc-895	14	12	and	and	CCONJ
ijtc-895	14	13	with	with	ADP
ijtc-895	14	14	quality	quality	NOUN
ijtc-895	14	15	so	so	SCONJ
ijtc-895	14	16	that	that	SCONJ
ijtc-895	14	17	it	it	PRON
ijtc-895	14	18	can	can	AUX
ijtc-895	14	19	make	make	VERB
ijtc-895	14	20	it	it	PRON
ijtc-895	14	21	easier	easy	ADJ
ijtc-895	14	22	for	for	SCONJ
ijtc-895	14	23	the	the	DET
ijtc-895	14	24	public	public	NOUN
ijtc-895	14	25	to	to	PART
ijtc-895	14	26	understand	understand	VERB
ijtc-895	14	27	these	these	DET
ijtc-895	14	28	financial	financial	ADJ
ijtc-895	14	29	reports	report	NOUN
ijtc-895	14	30	.	.	PUNCT
ijtc-895	15	1	government	government	NOUN
ijtc-895	15	2	regulation	regulation	NOUN
ijtc-895	15	3	number	number	NOUN
ijtc-895	15	4	71	71	NUM
ijtc-895	15	5	concerning	concern	VERB
ijtc-895	15	6	government	government	NOUN
ijtc-895	15	7	accounting	accounting	NOUN
ijtc-895	15	8	standards	standard	NOUN
ijtc-895	15	9	(	(	PUNCT
ijtc-895	15	10	2010	2010	NUM
ijtc-895	15	11	)	)	PUNCT
ijtc-895	15	12	,	,	PUNCT
ijtc-895	15	13	states	state	VERB
ijtc-895	15	14	that	that	SCONJ
ijtc-895	15	15	there	there	PRON
ijtc-895	15	16	are	be	VERB
ijtc-895	15	17	several	several	ADJ
ijtc-895	15	18	characteristics	characteristic	NOUN
ijtc-895	15	19	of	of	ADP
ijtc-895	15	20	financial	financial	ADJ
ijtc-895	15	21	reports	report	NOUN
ijtc-895	15	22	that	that	PRON
ijtc-895	15	23	must	must	AUX
ijtc-895	15	24	be	be	AUX
ijtc-895	15	25	met	meet	VERB
ijtc-895	15	26	including	include	VERB
ijtc-895	15	27	(	(	PUNCT
ijtc-895	15	28	1	1	NUM
ijtc-895	15	29	)	)	PUNCT
ijtc-895	15	30	reliable	reliable	ADJ
ijtc-895	15	31	,	,	PUNCT
ijtc-895	15	32	(	(	PUNCT
ijtc-895	15	33	2	2	X
ijtc-895	15	34	)	)	PUNCT
ijtc-895	15	35	relevant	relevant	ADJ
ijtc-895	15	36	,	,	PUNCT
ijtc-895	15	37	(	(	PUNCT
ijtc-895	15	38	3	3	X
ijtc-895	15	39	)	)	PUNCT
ijtc-895	15	40	understandable	understandable	ADJ
ijtc-895	15	41	,	,	PUNCT
ijtc-895	15	42	and	and	CCONJ
ijtc-895	15	43	(	(	PUNCT
ijtc-895	15	44	4	4	X
ijtc-895	15	45	)	)	PUNCT
ijtc-895	15	46	comparable	comparable	ADJ
ijtc-895	15	47	.	.	PUNCT
ijtc-895	16	1	public	public	ADJ
ijtc-895	16	2	sector	sector	NOUN
ijtc-895	16	3	accounting	accounting	NOUN
ijtc-895	16	4	is	be	AUX
ijtc-895	16	5	a	a	DET
ijtc-895	16	6	field	field	NOUN
ijtc-895	16	7	of	of	ADP
ijtc-895	16	8	accounting	accounting	NOUN
ijtc-895	16	9	used	use	VERB
ijtc-895	16	10	by	by	ADP
ijtc-895	16	11	the	the	DET
ijtc-895	16	12	government	government	NOUN
ijtc-895	16	13	in	in	ADP
ijtc-895	16	14	making	make	VERB
ijtc-895	16	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-895	16	16	mailto	mailto	NOUN
ijtc-895	16	17	:	:	PUNCT
ijtc-895	16	18	armel@pnp.ac.id1	armel@pnp.ac.id1	ADV
ijtc-895	16	19	https://doi.org/10.52728/ijtc.v4i4.895	https://doi.org/10.52728/ijtc.v4i4.895	ADJ
ijtc-895	16	20	village	village	NOUN
ijtc-895	16	21	fund	fund	NOUN
ijtc-895	16	22	accounting	accounting	NOUN
ijtc-895	16	23	model	model	NOUN
ijtc-895	16	24	in	in	ADP
ijtc-895	16	25	realizing	realize	VERB
ijtc-895	16	26	nagari	nagari	PROPN
ijtc-895	16	27	financial	financial	ADJ
ijtc-895	16	28	accountability	accountability	NOUN
ijtc-895	16	29	yentifa	yentifa	PROPN
ijtc-895	16	30	,	,	PUNCT
ijtc-895	16	31	andriani	andriani	PROPN
ijtc-895	16	32	,	,	PUNCT
ijtc-895	16	33	jr	jr	PROPN
ijtc-895	16	34	,	,	PUNCT
ijtc-895	16	35	aprila	aprila	PROPN
ijtc-895	16	36	,	,	PUNCT
ijtc-895	16	37	and	and	CCONJ
ijtc-895	16	38	gusmita	gusmita	PROPN
ijtc-895	16	39	717	717	NUM
ijtc-895	16	40	|	|	ADV
ijtc-895	16	41	ilomata	ilomata	PROPN
ijtc-895	16	42	international	international	ADJ
ijtc-895	16	43	journal	journal	NOUN
ijtc-895	16	44	of	of	ADP
ijtc-895	16	45	tax	tax	PROPN
ijtc-895	16	46	&	&	CCONJ
ijtc-895	16	47	accounting	account	VERB
ijtc-895	16	48	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	16	49	financial	financial	ADJ
ijtc-895	16	50	records	record	NOUN
ijtc-895	16	51	and	and	CCONJ
ijtc-895	16	52	reporting	report	VERB
ijtc-895	16	53	.	.	PUNCT
ijtc-895	17	1	regional	regional	ADJ
ijtc-895	17	2	autonomy	autonomy	NOUN
ijtc-895	17	3	is	be	AUX
ijtc-895	17	4	the	the	DET
ijtc-895	17	5	turning	turning	NOUN
ijtc-895	17	6	point	point	NOUN
ijtc-895	17	7	for	for	ADP
ijtc-895	17	8	the	the	DET
ijtc-895	17	9	development	development	NOUN
ijtc-895	17	10	of	of	ADP
ijtc-895	17	11	public	public	ADJ
ijtc-895	17	12	sector	sector	NOUN
ijtc-895	17	13	accounting	account	VERB
ijtc-895	17	14	in	in	ADP
ijtc-895	17	15	a	a	DET
ijtc-895	17	16	much	much	ADV
ijtc-895	17	17	better	well	ADJ
ijtc-895	17	18	direction	direction	NOUN
ijtc-895	17	19	(	(	PUNCT
ijtc-895	17	20	farida	farida	NOUN
ijtc-895	17	21	et	et	PROPN
ijtc-895	17	22	al	al	PROPN
ijtc-895	17	23	.	.	PROPN
ijtc-895	17	24	,	,	PUNCT
ijtc-895	17	25	2018	2018	NUM
ijtc-895	17	26	)	)	PUNCT
ijtc-895	17	27	.	.	PUNCT
ijtc-895	18	1	the	the	DET
ijtc-895	18	2	existence	existence	NOUN
ijtc-895	18	3	of	of	ADP
ijtc-895	18	4	regional	regional	ADJ
ijtc-895	18	5	autonomy	autonomy	NOUN
ijtc-895	18	6	allows	allow	VERB
ijtc-895	18	7	local	local	ADJ
ijtc-895	18	8	governments	government	NOUN
ijtc-895	18	9	to	to	PART
ijtc-895	18	10	carry	carry	VERB
ijtc-895	18	11	out	out	ADP
ijtc-895	18	12	financial	financial	ADJ
ijtc-895	18	13	management	management	NOUN
ijtc-895	18	14	with	with	ADP
ijtc-895	18	15	decisions	decision	NOUN
ijtc-895	18	16	in	in	ADP
ijtc-895	18	17	their	their	PRON
ijtc-895	18	18	own	own	ADJ
ijtc-895	18	19	hands	hand	NOUN
ijtc-895	18	20	(	(	PUNCT
ijtc-895	18	21	cahyana	cahyana	PROPN
ijtc-895	18	22	&	&	CCONJ
ijtc-895	18	23	suprasto	suprasto	NOUN
ijtc-895	18	24	,	,	PUNCT
ijtc-895	18	25	2023	2023	NUM
ijtc-895	18	26	)	)	PUNCT
ijtc-895	18	27	.	.	PUNCT
ijtc-895	19	1	regional	regional	ADJ
ijtc-895	19	2	autonomy	autonomy	NOUN
ijtc-895	19	3	and	and	CCONJ
ijtc-895	19	4	fiscal	fiscal	ADJ
ijtc-895	19	5	decentralization	decentralization	NOUN
ijtc-895	19	6	provide	provide	VERB
ijtc-895	19	7	flexibility	flexibility	NOUN
ijtc-895	19	8	for	for	SCONJ
ijtc-895	19	9	the	the	DET
ijtc-895	19	10	government	government	NOUN
ijtc-895	19	11	to	to	PART
ijtc-895	19	12	make	make	VERB
ijtc-895	19	13	decisions	decision	NOUN
ijtc-895	19	14	related	relate	VERB
ijtc-895	19	15	to	to	ADP
ijtc-895	19	16	the	the	DET
ijtc-895	19	17	management	management	NOUN
ijtc-895	19	18	and	and	CCONJ
ijtc-895	19	19	arrangement	arrangement	NOUN
ijtc-895	19	20	of	of	ADP
ijtc-895	19	21	regional	regional	ADJ
ijtc-895	19	22	finances	finance	NOUN
ijtc-895	19	23	(	(	PUNCT
ijtc-895	19	24	fitriyani	fitriyani	X
ijtc-895	19	25	et	et	PROPN
ijtc-895	19	26	al	al	PROPN
ijtc-895	19	27	.	.	PROPN
ijtc-895	19	28	,	,	PUNCT
ijtc-895	19	29	2018	2018	NUM
ijtc-895	19	30	)	)	PUNCT
ijtc-895	19	31	.	.	PUNCT
ijtc-895	20	1	through	through	ADP
ijtc-895	20	2	this	this	PRON
ijtc-895	20	3	,	,	PUNCT
ijtc-895	20	4	the	the	DET
ijtc-895	20	5	implementation	implementation	NOUN
ijtc-895	20	6	of	of	ADP
ijtc-895	20	7	accountability	accountability	NOUN
ijtc-895	20	8	and	and	CCONJ
ijtc-895	20	9	transparency	transparency	NOUN
ijtc-895	20	10	in	in	ADP
ijtc-895	20	11	regional	regional	ADJ
ijtc-895	20	12	financial	financial	ADJ
ijtc-895	20	13	management	management	NOUN
ijtc-895	20	14	began	begin	VERB
ijtc-895	20	15	to	to	PART
ijtc-895	20	16	materialize	materialize	VERB
ijtc-895	20	17	(	(	PUNCT
ijtc-895	20	18	munawar	munawar	NOUN
ijtc-895	20	19	,	,	PUNCT
ijtc-895	20	20	2016	2016	NUM
ijtc-895	20	21	)	)	PUNCT
ijtc-895	20	22	.	.	PUNCT
ijtc-895	21	1	in	in	ADP
ijtc-895	21	2	2020	2020	NUM
ijtc-895	21	3	the	the	DET
ijtc-895	21	4	government	government	NOUN
ijtc-895	21	5	issued	issue	VERB
ijtc-895	21	6	government	government	NOUN
ijtc-895	21	7	regulation	regulation	NOUN
ijtc-895	21	8	instead	instead	ADV
ijtc-895	21	9	of	of	ADP
ijtc-895	21	10	law	law	NOUN
ijtc-895	21	11	(	(	PUNCT
ijtc-895	21	12	perpu	perpu	NOUN
ijtc-895	21	13	)	)	PUNCT
ijtc-895	21	14	no	no	NOUN
ijtc-895	21	15	.	.	NOUN
ijtc-895	21	16	1	1	NUM
ijtc-895	21	17	of	of	ADP
ijtc-895	21	18	2020	2020	NUM
ijtc-895	21	19	,	,	PUNCT
ijtc-895	21	20	which	which	PRON
ijtc-895	21	21	later	later	ADV
ijtc-895	21	22	became	become	VERB
ijtc-895	21	23	law	law	NOUN
ijtc-895	21	24	number	number	NOUN
ijtc-895	21	25	2	2	NUM
ijtc-895	21	26	of	of	ADP
ijtc-895	21	27	2020	2020	NUM
ijtc-895	21	28	,	,	PUNCT
ijtc-895	21	29	concerning	concern	VERB
ijtc-895	21	30	state	state	NOUN
ijtc-895	21	31	financial	financial	ADJ
ijtc-895	21	32	policy	policy	NOUN
ijtc-895	21	33	and	and	CCONJ
ijtc-895	21	34	financial	financial	ADJ
ijtc-895	21	35	system	system	NOUN
ijtc-895	21	36	stability	stability	NOUN
ijtc-895	21	37	for	for	ADP
ijtc-895	21	38	handling	handle	VERB
ijtc-895	21	39	covid-19	covid-19	PROPN
ijtc-895	21	40	(	(	PUNCT
ijtc-895	21	41	2020	2020	NUM
ijtc-895	21	42	)	)	PUNCT
ijtc-895	21	43	.	.	PUNCT
ijtc-895	22	1	however	however	ADV
ijtc-895	22	2	,	,	PUNCT
ijtc-895	22	3	in	in	ADP
ijtc-895	22	4	2023	2023	NUM
ijtc-895	22	5	regulations	regulation	NOUN
ijtc-895	22	6	related	relate	VERB
ijtc-895	22	7	to	to	ADP
ijtc-895	22	8	state	state	NOUN
ijtc-895	22	9	finances	finance	NOUN
ijtc-895	22	10	return	return	VERB
ijtc-895	22	11	to	to	ADP
ijtc-895	22	12	law	law	NOUN
ijtc-895	22	13	number	number	NOUN
ijtc-895	22	14	17	17	NUM
ijtc-895	22	15	of	of	ADP
ijtc-895	22	16	2003	2003	NUM
ijtc-895	22	17	concerning	concern	VERB
ijtc-895	22	18	state	state	NOUN
ijtc-895	22	19	finance	finance	NOUN
ijtc-895	22	20	which	which	PRON
ijtc-895	22	21	requires	require	VERB
ijtc-895	22	22	government	government	NOUN
ijtc-895	22	23	agencies	agency	NOUN
ijtc-895	22	24	to	to	PART
ijtc-895	22	25	provide	provide	VERB
ijtc-895	22	26	accountability	accountability	NOUN
ijtc-895	22	27	in	in	ADP
ijtc-895	22	28	the	the	DET
ijtc-895	22	29	form	form	NOUN
ijtc-895	22	30	of	of	ADP
ijtc-895	22	31	financial	financial	ADJ
ijtc-895	22	32	reports	report	NOUN
ijtc-895	22	33	related	relate	VERB
ijtc-895	22	34	to	to	ADP
ijtc-895	22	35	the	the	DET
ijtc-895	22	36	use	use	NOUN
ijtc-895	22	37	of	of	ADP
ijtc-895	22	38	the	the	DET
ijtc-895	22	39	apbn	apbn	ADJ
ijtc-895	22	40	/	/	SYM
ijtc-895	22	41	apbd	apbd	NOUN
ijtc-895	22	42	(	(	PUNCT
ijtc-895	22	43	2003	2003	NUM
ijtc-895	22	44	)	)	PUNCT
ijtc-895	22	45	.	.	PUNCT
ijtc-895	23	1	the	the	DET
ijtc-895	23	2	central	central	ADJ
ijtc-895	23	3	and	and	CCONJ
ijtc-895	23	4	regional	regional	ADJ
ijtc-895	23	5	governments	government	NOUN
ijtc-895	23	6	,	,	PUNCT
ijtc-895	23	7	including	include	VERB
ijtc-895	23	8	the	the	DET
ijtc-895	23	9	nagari	nagari	ADJ
ijtc-895	23	10	government	government	NOUN
ijtc-895	23	11	,	,	PUNCT
ijtc-895	23	12	must	must	AUX
ijtc-895	23	13	carry	carry	VERB
ijtc-895	23	14	out	out	ADP
ijtc-895	23	15	this	this	DET
ijtc-895	23	16	obligation	obligation	NOUN
ijtc-895	23	17	.	.	PUNCT
ijtc-895	24	1	the	the	DET
ijtc-895	24	2	financial	financial	ADJ
ijtc-895	24	3	reports	report	NOUN
ijtc-895	24	4	that	that	SCONJ
ijtc-895	24	5	the	the	DET
ijtc-895	24	6	government	government	NOUN
ijtc-895	24	7	itself	itself	PRON
ijtc-895	24	8	must	must	AUX
ijtc-895	24	9	make	make	VERB
ijtc-895	24	10	are	be	AUX
ijtc-895	24	11	(	(	PUNCT
ijtc-895	24	12	1	1	X
ijtc-895	24	13	)	)	PUNCT
ijtc-895	24	14	budget	budget	NOUN
ijtc-895	24	15	realization	realization	NOUN
ijtc-895	24	16	report	report	NOUN
ijtc-895	24	17	(	(	PUNCT
ijtc-895	24	18	lra	lra	NOUN
ijtc-895	24	19	)	)	PUNCT
ijtc-895	24	20	,	,	PUNCT
ijtc-895	24	21	(	(	PUNCT
ijtc-895	24	22	2	2	X
ijtc-895	24	23	)	)	PUNCT
ijtc-895	24	24	balance	balance	NOUN
ijtc-895	24	25	sheet	sheet	NOUN
ijtc-895	24	26	,	,	PUNCT
ijtc-895	24	27	(	(	PUNCT
ijtc-895	24	28	3	3	X
ijtc-895	24	29	)	)	PUNCT
ijtc-895	24	30	operational	operational	ADJ
ijtc-895	24	31	report	report	NOUN
ijtc-895	24	32	(	(	PUNCT
ijtc-895	24	33	lo	lo	NOUN
ijtc-895	24	34	)	)	PUNCT
ijtc-895	24	35	,	,	PUNCT
ijtc-895	24	36	(	(	PUNCT
ijtc-895	24	37	4	4	X
ijtc-895	24	38	)	)	PUNCT
ijtc-895	24	39	changes	change	NOUN
ijtc-895	24	40	in	in	ADP
ijtc-895	24	41	equity	equity	NOUN
ijtc-895	24	42	report	report	NOUN
ijtc-895	24	43	(	(	PUNCT
ijtc-895	24	44	lpe	lpe	NOUN
ijtc-895	24	45	)	)	PUNCT
ijtc-895	24	46	,	,	PUNCT
ijtc-895	24	47	and	and	CCONJ
ijtc-895	24	48	notes	note	NOUN
ijtc-895	24	49	on	on	ADP
ijtc-895	24	50	financial	financial	ADJ
ijtc-895	24	51	statements	statement	NOUN
ijtc-895	24	52	(	(	PUNCT
ijtc-895	24	53	calk	calk	NOUN
ijtc-895	24	54	)	)	PUNCT
ijtc-895	24	55	(	(	PUNCT
ijtc-895	24	56	widyanti	widyanti	NOUN
ijtc-895	24	57	,	,	PUNCT
ijtc-895	24	58	2018	2018	NUM
ijtc-895	24	59	)	)	PUNCT
ijtc-895	24	60	.	.	PUNCT
ijtc-895	25	1	government	government	NOUN
ijtc-895	25	2	regulation	regulation	NOUN
ijtc-895	25	3	number	number	NOUN
ijtc-895	25	4	71	71	NUM
ijtc-895	25	5	of	of	ADP
ijtc-895	25	6	2010	2010	NUM
ijtc-895	25	7	concerning	concern	VERB
ijtc-895	25	8	government	government	NOUN
ijtc-895	25	9	accounting	accounting	NOUN
ijtc-895	25	10	standards	standard	NOUN
ijtc-895	25	11	is	be	AUX
ijtc-895	25	12	a	a	DET
ijtc-895	25	13	form	form	NOUN
ijtc-895	25	14	of	of	ADP
ijtc-895	25	15	the	the	DET
ijtc-895	25	16	government	government	NOUN
ijtc-895	25	17	's	's	PART
ijtc-895	25	18	seriousness	seriousness	NOUN
ijtc-895	25	19	in	in	ADP
ijtc-895	25	20	following	follow	VERB
ijtc-895	25	21	up	up	ADP
ijtc-895	25	22	on	on	ADP
ijtc-895	25	23	provisions	provision	NOUN
ijtc-895	25	24	regarding	regard	VERB
ijtc-895	25	25	the	the	DET
ijtc-895	25	26	format	format	NOUN
ijtc-895	25	27	of	of	ADP
ijtc-895	25	28	financial	financial	ADJ
ijtc-895	25	29	reports	report	NOUN
ijtc-895	25	30	,	,	PUNCT
ijtc-895	25	31	which	which	PRON
ijtc-895	25	32	are	be	AUX
ijtc-895	25	33	guidelines	guideline	NOUN
ijtc-895	25	34	for	for	ADP
ijtc-895	25	35	regional	regional	ADJ
ijtc-895	25	36	governments	government	NOUN
ijtc-895	25	37	in	in	ADP
ijtc-895	25	38	preparing	prepare	VERB
ijtc-895	25	39	financial	financial	ADJ
ijtc-895	25	40	reports	report	NOUN
ijtc-895	25	41	.	.	PUNCT
ijtc-895	26	1	in	in	ADP
ijtc-895	26	2	addition	addition	NOUN
ijtc-895	26	3	to	to	ADP
ijtc-895	26	4	regulating	regulate	VERB
ijtc-895	26	5	financial	financial	ADJ
ijtc-895	26	6	report	report	NOUN
ijtc-895	26	7	formats	format	NOUN
ijtc-895	26	8	,	,	PUNCT
ijtc-895	26	9	these	these	DET
ijtc-895	26	10	regulations	regulation	NOUN
ijtc-895	26	11	also	also	ADV
ijtc-895	26	12	cover	cover	VERB
ijtc-895	26	13	information	information	NOUN
ijtc-895	26	14	related	relate	VERB
ijtc-895	26	15	to	to	ADP
ijtc-895	26	16	accounting	accounting	NOUN
ijtc-895	26	17	treatment	treatment	NOUN
ijtc-895	26	18	,	,	PUNCT
ijtc-895	26	19	accounting	accounting	NOUN
ijtc-895	26	20	recognition	recognition	NOUN
ijtc-895	26	21	,	,	PUNCT
ijtc-895	26	22	and	and	CCONJ
ijtc-895	26	23	various	various	ADJ
ijtc-895	26	24	accounting	accounting	NOUN
ijtc-895	26	25	policies	policy	NOUN
ijtc-895	26	26	in	in	ADP
ijtc-895	26	27	government	government	NOUN
ijtc-895	26	28	finance	finance	NOUN
ijtc-895	26	29	.	.	PUNCT
ijtc-895	27	1	the	the	DET
ijtc-895	27	2	issuance	issuance	NOUN
ijtc-895	27	3	of	of	ADP
ijtc-895	27	4	this	this	DET
ijtc-895	27	5	regulation	regulation	NOUN
ijtc-895	27	6	has	have	VERB
ijtc-895	27	7	a	a	DET
ijtc-895	27	8	substantial	substantial	ADJ
ijtc-895	27	9	positive	positive	ADJ
ijtc-895	27	10	impact	impact	NOUN
ijtc-895	27	11	considering	consider	VERB
ijtc-895	27	12	the	the	DET
ijtc-895	27	13	need	need	NOUN
ijtc-895	27	14	for	for	ADP
ijtc-895	27	15	uniformity	uniformity	NOUN
ijtc-895	27	16	in	in	ADP
ijtc-895	27	17	the	the	DET
ijtc-895	27	18	presentation	presentation	NOUN
ijtc-895	27	19	of	of	ADP
ijtc-895	27	20	financial	financial	ADJ
ijtc-895	27	21	reports	report	NOUN
ijtc-895	27	22	to	to	PART
ijtc-895	27	23	provide	provide	VERB
ijtc-895	27	24	the	the	DET
ijtc-895	27	25	same	same	ADJ
ijtc-895	27	26	perception	perception	NOUN
ijtc-895	27	27	and	and	CCONJ
ijtc-895	27	28	understanding	understanding	NOUN
ijtc-895	27	29	between	between	ADP
ijtc-895	27	30	users	user	NOUN
ijtc-895	27	31	of	of	ADP
ijtc-895	27	32	financial	financial	ADJ
ijtc-895	27	33	reports	report	NOUN
ijtc-895	27	34	and	and	CCONJ
ijtc-895	27	35	financial	financial	ADJ
ijtc-895	27	36	report	report	NOUN
ijtc-895	27	37	supervisors	supervisor	NOUN
ijtc-895	27	38	(	(	PUNCT
ijtc-895	27	39	maryati	maryati	NOUN
ijtc-895	27	40	et	et	PROPN
ijtc-895	27	41	al	al	PROPN
ijtc-895	27	42	.	.	PROPN
ijtc-895	27	43	,	,	PUNCT
ijtc-895	27	44	2015	2015	NUM
ijtc-895	27	45	)	)	PUNCT
ijtc-895	27	46	.	.	PUNCT
ijtc-895	28	1	the	the	DET
ijtc-895	28	2	indonesian	indonesian	ADJ
ijtc-895	28	3	government	government	NOUN
ijtc-895	28	4	is	be	AUX
ijtc-895	28	5	committed	commit	VERB
ijtc-895	28	6	to	to	ADP
ijtc-895	28	7	changing	change	VERB
ijtc-895	28	8	to	to	ADP
ijtc-895	28	9	a	a	DET
ijtc-895	28	10	more	more	ADV
ijtc-895	28	11	advanced	advanced	ADJ
ijtc-895	28	12	direction	direction	NOUN
ijtc-895	28	13	in	in	ADP
ijtc-895	28	14	the	the	DET
ijtc-895	28	15	accounting	accounting	NOUN
ijtc-895	28	16	field	field	NOUN
ijtc-895	28	17	by	by	ADP
ijtc-895	28	18	applying	apply	VERB
ijtc-895	28	19	accrual	accrual	ADJ
ijtc-895	28	20	-	-	PUNCT
ijtc-895	28	21	based	base	VERB
ijtc-895	28	22	accounting	accounting	NOUN
ijtc-895	28	23	following	follow	VERB
ijtc-895	28	24	government	government	NOUN
ijtc-895	28	25	regulation	regulation	NOUN
ijtc-895	28	26	71	71	NUM
ijtc-895	28	27	of	of	ADP
ijtc-895	28	28	2010	2010	NUM
ijtc-895	28	29	in	in	ADP
ijtc-895	28	30	every	every	DET
ijtc-895	28	31	government	government	NOUN
ijtc-895	28	32	agency	agency	NOUN
ijtc-895	28	33	from	from	ADP
ijtc-895	28	34	the	the	DET
ijtc-895	28	35	center	center	NOUN
ijtc-895	28	36	to	to	ADP
ijtc-895	28	37	the	the	DET
ijtc-895	28	38	village	village	NOUN
ijtc-895	28	39	level	level	NOUN
ijtc-895	28	40	.	.	PUNCT
ijtc-895	29	1	various	various	ADJ
ijtc-895	29	2	rules	rule	NOUN
ijtc-895	29	3	and	and	CCONJ
ijtc-895	29	4	laws	law	NOUN
ijtc-895	29	5	related	relate	VERB
ijtc-895	29	6	to	to	ADP
ijtc-895	29	7	government	government	NOUN
ijtc-895	29	8	financial	financial	ADJ
ijtc-895	29	9	management	management	NOUN
ijtc-895	29	10	have	have	AUX
ijtc-895	29	11	been	be	AUX
ijtc-895	29	12	drafted	draft	VERB
ijtc-895	29	13	,	,	PUNCT
ijtc-895	29	14	but	but	CCONJ
ijtc-895	29	15	the	the	DET
ijtc-895	29	16	implementation	implementation	NOUN
ijtc-895	29	17	still	still	ADV
ijtc-895	29	18	needs	need	VERB
ijtc-895	29	19	to	to	PART
ijtc-895	29	20	be	be	AUX
ijtc-895	29	21	improved	improve	VERB
ijtc-895	29	22	.	.	PUNCT
ijtc-895	30	1	at	at	ADP
ijtc-895	30	2	the	the	DET
ijtc-895	30	3	same	same	ADJ
ijtc-895	30	4	time	time	NOUN
ijtc-895	30	5	,	,	PUNCT
ijtc-895	30	6	applying	apply	VERB
ijtc-895	30	7	accrual	accrual	ADJ
ijtc-895	30	8	-	-	PUNCT
ijtc-895	30	9	based	base	VERB
ijtc-895	30	10	accounting	accounting	NOUN
ijtc-895	30	11	in	in	ADP
ijtc-895	30	12	government	government	NOUN
ijtc-895	30	13	is	be	AUX
ijtc-895	30	14	expected	expect	VERB
ijtc-895	30	15	to	to	PART
ijtc-895	30	16	be	be	AUX
ijtc-895	30	17	a	a	DET
ijtc-895	30	18	preventive	preventive	ADJ
ijtc-895	30	19	measure	measure	NOUN
ijtc-895	30	20	to	to	PART
ijtc-895	30	21	reduce	reduce	VERB
ijtc-895	30	22	irregularities	irregularity	NOUN
ijtc-895	30	23	and	and	CCONJ
ijtc-895	30	24	leakages	leakage	NOUN
ijtc-895	30	25	in	in	ADP
ijtc-895	30	26	managing	manage	VERB
ijtc-895	30	27	state	state	NOUN
ijtc-895	30	28	finances	finance	NOUN
ijtc-895	30	29	(	(	PUNCT
ijtc-895	30	30	hartati	hartati	NOUN
ijtc-895	30	31	,	,	PUNCT
ijtc-895	30	32	2020	2020	NUM
ijtc-895	30	33	)	)	PUNCT
ijtc-895	30	34	.	.	PUNCT
ijtc-895	31	1	the	the	DET
ijtc-895	31	2	better	well	ADJ
ijtc-895	31	3	management	management	NOUN
ijtc-895	31	4	of	of	ADP
ijtc-895	31	5	state	state	NOUN
ijtc-895	31	6	finances	finance	NOUN
ijtc-895	31	7	will	will	AUX
ijtc-895	31	8	have	have	VERB
ijtc-895	31	9	an	an	DET
ijtc-895	31	10	impact	impact	NOUN
ijtc-895	31	11	on	on	ADP
ijtc-895	31	12	improving	improve	VERB
ijtc-895	31	13	local	local	ADJ
ijtc-895	31	14	government	government	NOUN
ijtc-895	31	15	performance	performance	NOUN
ijtc-895	31	16	in	in	ADP
ijtc-895	31	17	a	a	DET
ijtc-895	31	18	direction	direction	NOUN
ijtc-895	31	19	that	that	PRON
ijtc-895	31	20	is	be	AUX
ijtc-895	31	21	far	far	ADV
ijtc-895	31	22	more	more	ADV
ijtc-895	31	23	transparent	transparent	ADJ
ijtc-895	31	24	and	and	CCONJ
ijtc-895	31	25	accountable	accountable	ADJ
ijtc-895	31	26	(	(	PUNCT
ijtc-895	31	27	pratiwi	pratiwi	NOUN
ijtc-895	31	28	et	et	PROPN
ijtc-895	31	29	al	al	PROPN
ijtc-895	31	30	.	.	PROPN
ijtc-895	31	31	,	,	PUNCT
ijtc-895	31	32	2019	2019	NUM
ijtc-895	31	33	)	)	PUNCT
ijtc-895	31	34	.	.	PUNCT
ijtc-895	32	1	accrual	accrual	ADJ
ijtc-895	32	2	basis	basis	NOUN
ijtc-895	32	3	accounting	accounting	NOUN
ijtc-895	32	4	is	be	AUX
ijtc-895	32	5	an	an	DET
ijtc-895	32	6	accounting	accounting	NOUN
ijtc-895	32	7	basis	basis	NOUN
ijtc-895	32	8	where	where	SCONJ
ijtc-895	32	9	economic	economic	ADJ
ijtc-895	32	10	transactions	transaction	NOUN
ijtc-895	32	11	or	or	CCONJ
ijtc-895	32	12	other	other	ADJ
ijtc-895	32	13	events	event	NOUN
ijtc-895	32	14	are	be	AUX
ijtc-895	32	15	recognized	recognize	VERB
ijtc-895	32	16	,	,	PUNCT
ijtc-895	32	17	recorded	record	VERB
ijtc-895	32	18	and	and	CCONJ
ijtc-895	32	19	presented	present	VERB
ijtc-895	32	20	in	in	ADP
ijtc-895	32	21	financial	financial	ADJ
ijtc-895	32	22	reports	report	NOUN
ijtc-895	32	23	when	when	SCONJ
ijtc-895	32	24	the	the	DET
ijtc-895	32	25	transaction	transaction	NOUN
ijtc-895	32	26	occurs	occur	VERB
ijtc-895	32	27	,	,	PUNCT
ijtc-895	32	28	without	without	ADP
ijtc-895	32	29	regard	regard	NOUN
ijtc-895	32	30	to	to	ADP
ijtc-895	32	31	the	the	DET
ijtc-895	32	32	time	time	NOUN
ijtc-895	32	33	cash	cash	NOUN
ijtc-895	32	34	or	or	CCONJ
ijtc-895	32	35	cash	cash	NOUN
ijtc-895	32	36	equivalents	equivalent	NOUN
ijtc-895	32	37	are	be	AUX
ijtc-895	32	38	received	receive	VERB
ijtc-895	32	39	or	or	CCONJ
ijtc-895	32	40	paid	pay	VERB
ijtc-895	32	41	(	(	PUNCT
ijtc-895	32	42	sofia	sofia	PROPN
ijtc-895	32	43	et	et	PROPN
ijtc-895	32	44	al	al	PROPN
ijtc-895	32	45	.	.	PROPN
ijtc-895	32	46	,	,	PUNCT
ijtc-895	32	47	2023	2023	NUM
ijtc-895	32	48	)	)	PUNCT
ijtc-895	32	49	.	.	PUNCT
ijtc-895	33	1	in	in	ADP
ijtc-895	33	2	accrual	accrual	ADJ
ijtc-895	33	3	-	-	PUNCT
ijtc-895	33	4	based	base	VERB
ijtc-895	33	5	accounting	accounting	NOUN
ijtc-895	33	6	,	,	PUNCT
ijtc-895	33	7	recording	recording	NOUN
ijtc-895	33	8	time	time	NOUN
ijtc-895	33	9	corresponds	correspond	VERB
ijtc-895	33	10	to	to	ADP
ijtc-895	33	11	when	when	SCONJ
ijtc-895	33	12	resource	resource	NOUN
ijtc-895	33	13	flows	flow	NOUN
ijtc-895	33	14	occur	occur	VERB
ijtc-895	33	15	,	,	PUNCT
ijtc-895	33	16	so	so	SCONJ
ijtc-895	33	17	it	it	PRON
ijtc-895	33	18	can	can	AUX
ijtc-895	33	19	provide	provide	VERB
ijtc-895	33	20	the	the	DET
ijtc-895	33	21	most	most	ADV
ijtc-895	33	22	comprehensive	comprehensive	ADJ
ijtc-895	33	23	information	information	NOUN
ijtc-895	33	24	because	because	SCONJ
ijtc-895	33	25	all	all	DET
ijtc-895	33	26	resource	resource	NOUN
ijtc-895	33	27	flows	flow	NOUN
ijtc-895	33	28	are	be	AUX
ijtc-895	33	29	recorded	record	VERB
ijtc-895	33	30	(	(	PUNCT
ijtc-895	33	31	sukartini	sukartini	NOUN
ijtc-895	33	32	et	et	PROPN
ijtc-895	33	33	al	al	PROPN
ijtc-895	33	34	.	.	PROPN
ijtc-895	33	35	,	,	PUNCT
ijtc-895	33	36	2016	2016	NUM
ijtc-895	33	37	)	)	PUNCT
ijtc-895	33	38	.	.	PUNCT
ijtc-895	34	1	this	this	DET
ijtc-895	34	2	research	research	NOUN
ijtc-895	34	3	will	will	AUX
ijtc-895	34	4	design	design	VERB
ijtc-895	34	5	an	an	DET
ijtc-895	34	6	accrual	accrual	ADJ
ijtc-895	34	7	-	-	PUNCT
ijtc-895	34	8	based	base	VERB
ijtc-895	34	9	government	government	NOUN
ijtc-895	34	10	financial	financial	ADJ
ijtc-895	34	11	report	report	NOUN
ijtc-895	34	12	format	format	NOUN
ijtc-895	34	13	model	model	NOUN
ijtc-895	34	14	.	.	PUNCT
ijtc-895	35	1	through	through	ADP
ijtc-895	35	2	this	this	DET
ijtc-895	35	3	accrual	accrual	ADJ
ijtc-895	35	4	basis	basis	NOUN
ijtc-895	35	5	,	,	PUNCT
ijtc-895	35	6	it	it	PRON
ijtc-895	35	7	is	be	AUX
ijtc-895	35	8	hoped	hope	VERB
ijtc-895	35	9	that	that	SCONJ
ijtc-895	35	10	it	it	PRON
ijtc-895	35	11	will	will	AUX
ijtc-895	35	12	increase	increase	VERB
ijtc-895	35	13	transparency	transparency	NOUN
ijtc-895	35	14	and	and	CCONJ
ijtc-895	35	15	accountability	accountability	NOUN
ijtc-895	35	16	in	in	ADP
ijtc-895	35	17	government	government	NOUN
ijtc-895	35	18	financial	financial	ADJ
ijtc-895	35	19	management	management	NOUN
ijtc-895	35	20	.	.	PUNCT
ijtc-895	36	1	the	the	DET
ijtc-895	36	2	accrual	accrual	ADJ
ijtc-895	36	3	-	-	PUNCT
ijtc-895	36	4	based	base	VERB
ijtc-895	36	5	financial	financial	ADJ
ijtc-895	36	6	reporting	reporting	NOUN
ijtc-895	36	7	models	model	NOUN
ijtc-895	36	8	designed	design	VERB
ijtc-895	36	9	in	in	ADP
ijtc-895	36	10	this	this	DET
ijtc-895	36	11	research	research	NOUN
ijtc-895	36	12	can	can	AUX
ijtc-895	36	13	later	later	ADV
ijtc-895	36	14	be	be	AUX
ijtc-895	36	15	used	use	VERB
ijtc-895	36	16	as	as	ADP
ijtc-895	36	17	a	a	DET
ijtc-895	36	18	reference	reference	NOUN
ijtc-895	36	19	for	for	ADP
ijtc-895	36	20	local	local	ADJ
ijtc-895	36	21	regional	regional	ADJ
ijtc-895	36	22	governments	government	NOUN
ijtc-895	36	23	,	,	PUNCT
ijtc-895	36	24	considering	consider	VERB
ijtc-895	36	25	the	the	DET
ijtc-895	36	26	low	low	ADJ
ijtc-895	36	27	level	level	NOUN
ijtc-895	36	28	of	of	ADP
ijtc-895	36	29	understanding	understanding	NOUN
ijtc-895	36	30	of	of	ADP
ijtc-895	36	31	human	human	ADJ
ijtc-895	36	32	resources	resource	NOUN
ijtc-895	36	33	who	who	PRON
ijtc-895	36	34	manage	manage	VERB
ijtc-895	36	35	village	village	NOUN
ijtc-895	36	36	finances	finance	NOUN
ijtc-895	36	37	(	(	PUNCT
ijtc-895	36	38	maryati	maryati	NOUN
ijtc-895	36	39	et	et	PROPN
ijtc-895	36	40	al	al	PROPN
ijtc-895	36	41	.	.	PROPN
ijtc-895	36	42	,	,	PUNCT
ijtc-895	36	43	2015	2015	NUM
ijtc-895	36	44	)	)	PUNCT
ijtc-895	36	45	.	.	PUNCT
ijtc-895	37	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	37	2	village	village	NOUN
ijtc-895	37	3	fund	fund	NOUN
ijtc-895	37	4	accounting	accounting	NOUN
ijtc-895	37	5	model	model	NOUN
ijtc-895	37	6	in	in	ADP
ijtc-895	37	7	realizing	realize	VERB
ijtc-895	37	8	nagari	nagari	PROPN
ijtc-895	37	9	financial	financial	ADJ
ijtc-895	37	10	accountability	accountability	NOUN
ijtc-895	37	11	yentifa	yentifa	PROPN
ijtc-895	37	12	,	,	PUNCT
ijtc-895	37	13	andriani	andriani	PROPN
ijtc-895	37	14	,	,	PUNCT
ijtc-895	37	15	jr	jr	PROPN
ijtc-895	37	16	,	,	PUNCT
ijtc-895	37	17	aprila	aprila	PROPN
ijtc-895	37	18	,	,	PUNCT
ijtc-895	37	19	and	and	CCONJ
ijtc-895	37	20	gusmita	gusmita	PROPN
ijtc-895	37	21	718	718	NUM
ijtc-895	37	22	|	|	ADV
ijtc-895	37	23	ilomata	ilomata	PROPN
ijtc-895	37	24	international	international	ADJ
ijtc-895	37	25	journal	journal	NOUN
ijtc-895	37	26	of	of	ADP
ijtc-895	37	27	tax	tax	PROPN
ijtc-895	37	28	&	&	CCONJ
ijtc-895	37	29	accounting	account	VERB
ijtc-895	37	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-895	37	31	the	the	DET
ijtc-895	37	32	application	application	NOUN
ijtc-895	37	33	of	of	ADP
ijtc-895	37	34	accrual	accrual	ADJ
ijtc-895	37	35	-	-	PUNCT
ijtc-895	37	36	based	base	VERB
ijtc-895	37	37	accounting	accounting	NOUN
ijtc-895	37	38	has	have	VERB
ijtc-895	37	39	yet	yet	ADV
ijtc-895	37	40	to	to	PART
ijtc-895	37	41	be	be	AUX
ijtc-895	37	42	maximized	maximize	VERB
ijtc-895	37	43	in	in	ADP
ijtc-895	37	44	its	its	PRON
ijtc-895	37	45	implementation	implementation	NOUN
ijtc-895	37	46	.	.	PUNCT
ijtc-895	38	1	this	this	PRON
ijtc-895	38	2	occurs	occur	VERB
ijtc-895	38	3	at	at	ADP
ijtc-895	38	4	the	the	DET
ijtc-895	38	5	village	village	NOUN
ijtc-895	38	6	-	-	PUNCT
ijtc-895	38	7	level	level	NOUN
ijtc-895	38	8	government	government	NOUN
ijtc-895	38	9	,	,	PUNCT
ijtc-895	38	10	which	which	PRON
ijtc-895	38	11	still	still	ADV
ijtc-895	38	12	needs	need	VERB
ijtc-895	38	13	to	to	PART
ijtc-895	38	14	implement	implement	VERB
ijtc-895	38	15	accrual	accrual	ADJ
ijtc-895	38	16	-	-	PUNCT
ijtc-895	38	17	based	base	VERB
ijtc-895	38	18	accounting	accounting	NOUN
ijtc-895	38	19	due	due	ADP
ijtc-895	38	20	to	to	ADP
ijtc-895	38	21	a	a	DET
ijtc-895	38	22	lack	lack	NOUN
ijtc-895	38	23	of	of	ADP
ijtc-895	38	24	understanding	understanding	NOUN
ijtc-895	38	25	of	of	ADP
ijtc-895	38	26	human	human	ADJ
ijtc-895	38	27	resources	resource	NOUN
ijtc-895	38	28	in	in	ADP
ijtc-895	38	29	the	the	DET
ijtc-895	38	30	village	village	NOUN
ijtc-895	38	31	(	(	PUNCT
ijtc-895	38	32	arniwita	arniwita	X
ijtc-895	38	33	et	et	PROPN
ijtc-895	38	34	al	al	PROPN
ijtc-895	38	35	.	.	PROPN
ijtc-895	38	36	,	,	PUNCT
ijtc-895	38	37	2019	2019	NUM
ijtc-895	38	38	)	)	PUNCT
ijtc-895	38	39	.	.	PUNCT
ijtc-895	39	1	based	base	VERB
ijtc-895	39	2	on	on	ADP
ijtc-895	39	3	the	the	DET
ijtc-895	39	4	researchers	researcher	NOUN
ijtc-895	39	5	'	'	PART
ijtc-895	39	6	observations	observation	NOUN
ijtc-895	39	7	,	,	PUNCT
ijtc-895	39	8	many	many	ADJ
ijtc-895	39	9	village	village	NOUN
ijtc-895	39	10	-	-	PUNCT
ijtc-895	39	11	level	level	NOUN
ijtc-895	39	12	governments	government	NOUN
ijtc-895	39	13	still	still	ADV
ijtc-895	39	14	need	need	VERB
ijtc-895	39	15	to	to	PART
ijtc-895	39	16	implement	implement	VERB
ijtc-895	39	17	accrualbased	accrualbased	ADJ
ijtc-895	39	18	accounting	accounting	NOUN
ijtc-895	39	19	to	to	PART
ijtc-895	39	20	prepare	prepare	VERB
ijtc-895	39	21	their	their	PRON
ijtc-895	39	22	financial	financial	ADJ
ijtc-895	39	23	reports	report	NOUN
ijtc-895	39	24	optimally	optimally	ADV
ijtc-895	39	25	(	(	PUNCT
ijtc-895	39	26	andriani	andriani	PROPN
ijtc-895	39	27	et	et	PROPN
ijtc-895	39	28	al	al	PROPN
ijtc-895	39	29	.	.	PROPN
ijtc-895	39	30	,	,	PUNCT
ijtc-895	39	31	2023	2023	NUM
ijtc-895	39	32	)	)	PUNCT
ijtc-895	39	33	.	.	PUNCT
ijtc-895	40	1	the	the	DET
ijtc-895	40	2	villagelevel	villagelevel	PROPN
ijtc-895	40	3	government	government	NOUN
ijtc-895	40	4	is	be	AUX
ijtc-895	40	5	currently	currently	ADV
ijtc-895	40	6	more	more	ADV
ijtc-895	40	7	focused	focused	ADJ
ijtc-895	40	8	on	on	ADP
ijtc-895	40	9	using	use	VERB
ijtc-895	40	10	the	the	DET
ijtc-895	40	11	village	village	NOUN
ijtc-895	40	12	financial	financial	ADJ
ijtc-895	40	13	system	system	NOUN
ijtc-895	40	14	application	application	NOUN
ijtc-895	40	15	launched	launch	VERB
ijtc-895	40	16	by	by	ADP
ijtc-895	40	17	the	the	DET
ijtc-895	40	18	bpkp	bpkp	PROPN
ijtc-895	40	19	.	.	PUNCT
ijtc-895	41	1	even	even	ADV
ijtc-895	41	2	though	though	SCONJ
ijtc-895	41	3	there	there	PRON
ijtc-895	41	4	has	have	AUX
ijtc-895	41	5	been	be	AUX
ijtc-895	41	6	an	an	DET
ijtc-895	41	7	application	application	NOUN
ijtc-895	41	8	for	for	ADP
ijtc-895	41	9	the	the	DET
ijtc-895	41	10	village	village	NOUN
ijtc-895	41	11	financial	financial	ADJ
ijtc-895	41	12	system	system	NOUN
ijtc-895	41	13	,	,	PUNCT
ijtc-895	41	14	accrual	accrual	ADJ
ijtc-895	41	15	-	-	PUNCT
ijtc-895	41	16	based	base	VERB
ijtc-895	41	17	accounting	accounting	NOUN
ijtc-895	41	18	still	still	ADV
ijtc-895	41	19	needs	need	VERB
ijtc-895	41	20	to	to	PART
ijtc-895	41	21	be	be	AUX
ijtc-895	41	22	implemented	implement	VERB
ijtc-895	41	23	optimally	optimally	ADV
ijtc-895	41	24	.	.	PUNCT
ijtc-895	42	1	this	this	PRON
ijtc-895	42	2	is	be	AUX
ijtc-895	42	3	due	due	ADJ
ijtc-895	42	4	to	to	ADP
ijtc-895	42	5	a	a	DET
ijtc-895	42	6	limited	limited	ADJ
ijtc-895	42	7	understanding	understanding	NOUN
ijtc-895	42	8	of	of	ADP
ijtc-895	42	9	human	human	ADJ
ijtc-895	42	10	resources	resource	NOUN
ijtc-895	42	11	,	,	PUNCT
ijtc-895	42	12	who	who	PRON
ijtc-895	42	13	are	be	AUX
ijtc-895	42	14	responsible	responsible	ADJ
ijtc-895	42	15	for	for	ADP
ijtc-895	42	16	inputting	inputte	VERB
ijtc-895	42	17	financial	financial	ADJ
ijtc-895	42	18	data	datum	NOUN
ijtc-895	42	19	and	and	CCONJ
ijtc-895	42	20	making	make	VERB
ijtc-895	42	21	accrual	accrual	ADJ
ijtc-895	42	22	-	-	PUNCT
ijtc-895	42	23	based	base	VERB
ijtc-895	42	24	financial	financial	ADJ
ijtc-895	42	25	reports	report	NOUN
ijtc-895	42	26	not	not	PART
ijtc-895	42	27	as	as	SCONJ
ijtc-895	42	28	expected	expect	VERB
ijtc-895	42	29	.	.	PUNCT
ijtc-895	43	1	based	base	VERB
ijtc-895	43	2	on	on	ADP
ijtc-895	43	3	the	the	DET
ijtc-895	43	4	background	background	NOUN
ijtc-895	43	5	described	describe	VERB
ijtc-895	43	6	,	,	PUNCT
ijtc-895	43	7	researchers	researcher	NOUN
ijtc-895	43	8	need	need	VERB
ijtc-895	43	9	to	to	PART
ijtc-895	43	10	design	design	VERB
ijtc-895	43	11	a	a	DET
ijtc-895	43	12	village	village	NOUN
ijtc-895	43	13	fund	fund	NOUN
ijtc-895	43	14	accounting	accounting	NOUN
ijtc-895	43	15	model	model	NOUN
ijtc-895	43	16	to	to	PART
ijtc-895	43	17	realize	realize	VERB
ijtc-895	43	18	accountability	accountability	NOUN
ijtc-895	43	19	for	for	ADP
ijtc-895	43	20	government	government	NOUN
ijtc-895	43	21	financial	financial	ADJ
ijtc-895	43	22	management	management	NOUN
ijtc-895	43	23	,	,	PUNCT
ijtc-895	43	24	especially	especially	ADV
ijtc-895	43	25	at	at	ADP
ijtc-895	43	26	the	the	DET
ijtc-895	43	27	village	village	NOUN
ijtc-895	43	28	level	level	NOUN
ijtc-895	43	29	.	.	PUNCT
ijtc-895	44	1	agency	agency	NOUN
ijtc-895	44	2	theory	theory	NOUN
ijtc-895	44	3	agency	agency	NOUN
ijtc-895	44	4	theory	theory	NOUN
ijtc-895	44	5	is	be	AUX
ijtc-895	44	6	a	a	DET
ijtc-895	44	7	concept	concept	NOUN
ijtc-895	44	8	that	that	PRON
ijtc-895	44	9	provides	provide	VERB
ijtc-895	44	10	an	an	DET
ijtc-895	44	11	explanation	explanation	NOUN
ijtc-895	44	12	of	of	ADP
ijtc-895	44	13	the	the	DET
ijtc-895	44	14	relationship	relationship	NOUN
ijtc-895	44	15	between	between	ADP
ijtc-895	44	16	principles	principle	NOUN
ijtc-895	44	17	and	and	CCONJ
ijtc-895	44	18	agents	agent	NOUN
ijtc-895	44	19	(	(	PUNCT
ijtc-895	44	20	nurlinda	nurlinda	ADJ
ijtc-895	44	21	,	,	PUNCT
ijtc-895	44	22	2021	2021	NUM
ijtc-895	44	23	)	)	PUNCT
ijtc-895	44	24	.	.	PUNCT
ijtc-895	45	1	the	the	DET
ijtc-895	45	2	party	party	NOUN
ijtc-895	45	3	that	that	PRON
ijtc-895	45	4	has	have	VERB
ijtc-895	45	5	the	the	DET
ijtc-895	45	6	authority	authority	NOUN
ijtc-895	45	7	to	to	PART
ijtc-895	45	8	give	give	VERB
ijtc-895	45	9	responsibility	responsibility	NOUN
ijtc-895	45	10	to	to	ADP
ijtc-895	45	11	other	other	ADJ
ijtc-895	45	12	parties	party	NOUN
ijtc-895	45	13	is	be	AUX
ijtc-895	45	14	called	call	VERB
ijtc-895	45	15	the	the	DET
ijtc-895	45	16	principle	principle	NOUN
ijtc-895	45	17	and	and	CCONJ
ijtc-895	45	18	the	the	DET
ijtc-895	45	19	party	party	NOUN
ijtc-895	45	20	that	that	PRON
ijtc-895	45	21	accepts	accept	VERB
ijtc-895	45	22	responsibility	responsibility	NOUN
ijtc-895	45	23	from	from	ADP
ijtc-895	45	24	the	the	DET
ijtc-895	45	25	principle	principle	NOUN
ijtc-895	45	26	is	be	AUX
ijtc-895	45	27	the	the	DET
ijtc-895	45	28	agent	agent	NOUN
ijtc-895	45	29	(	(	PUNCT
ijtc-895	45	30	raharjo	raharjo	NOUN
ijtc-895	45	31	,	,	PUNCT
ijtc-895	45	32	2015	2015	NUM
ijtc-895	45	33	)	)	PUNCT
ijtc-895	45	34	.	.	PUNCT
ijtc-895	46	1	in	in	ADP
ijtc-895	46	2	public	public	ADJ
ijtc-895	46	3	sector	sector	NOUN
ijtc-895	46	4	organizations	organization	NOUN
ijtc-895	46	5	,	,	PUNCT
ijtc-895	46	6	the	the	DET
ijtc-895	46	7	community	community	NOUN
ijtc-895	46	8	plays	play	VERB
ijtc-895	46	9	the	the	DET
ijtc-895	46	10	role	role	NOUN
ijtc-895	46	11	of	of	ADP
ijtc-895	46	12	principal	principal	NOUN
ijtc-895	46	13	and	and	CCONJ
ijtc-895	46	14	government	government	NOUN
ijtc-895	46	15	,	,	PUNCT
ijtc-895	46	16	in	in	ADP
ijtc-895	46	17	this	this	DET
ijtc-895	46	18	case	case	NOUN
ijtc-895	46	19	the	the	DET
ijtc-895	46	20	village	village	NOUN
ijtc-895	46	21	head	head	NOUN
ijtc-895	46	22	and	and	CCONJ
ijtc-895	46	23	village	village	NOUN
ijtc-895	46	24	officials	official	NOUN
ijtc-895	46	25	are	be	AUX
ijtc-895	46	26	agents	agent	NOUN
ijtc-895	46	27	who	who	PRON
ijtc-895	46	28	must	must	AUX
ijtc-895	46	29	carry	carry	VERB
ijtc-895	46	30	out	out	ADP
ijtc-895	46	31	the	the	DET
ijtc-895	46	32	mandate	mandate	NOUN
ijtc-895	46	33	given	give	VERB
ijtc-895	46	34	by	by	ADP
ijtc-895	46	35	the	the	DET
ijtc-895	46	36	community	community	NOUN
ijtc-895	46	37	and	and	CCONJ
ijtc-895	46	38	are	be	AUX
ijtc-895	46	39	obliged	oblige	VERB
ijtc-895	46	40	to	to	PART
ijtc-895	46	41	provide	provide	VERB
ijtc-895	46	42	accountability	accountability	NOUN
ijtc-895	46	43	for	for	ADP
ijtc-895	46	44	every	every	DET
ijtc-895	46	45	activity	activity	NOUN
ijtc-895	46	46	and	and	CCONJ
ijtc-895	46	47	activity	activity	NOUN
ijtc-895	46	48	related	relate	VERB
ijtc-895	46	49	to	to	ADP
ijtc-895	46	50	the	the	DET
ijtc-895	46	51	mandate	mandate	NOUN
ijtc-895	46	52	given	give	VERB
ijtc-895	46	53	by	by	ADP
ijtc-895	46	54	the	the	DET
ijtc-895	46	55	community	community	NOUN
ijtc-895	46	56	(	(	PUNCT
ijtc-895	46	57	chrisman	chrisman	PROPN
ijtc-895	46	58	,	,	PUNCT
ijtc-895	46	59	2019	2019	NUM
ijtc-895	46	60	)	)	PUNCT
ijtc-895	46	61	.	.	PUNCT
ijtc-895	47	1	the	the	DET
ijtc-895	47	2	village	village	NOUN
ijtc-895	47	3	head	head	NOUN
ijtc-895	47	4	and	and	CCONJ
ijtc-895	47	5	village	village	NOUN
ijtc-895	47	6	officials	official	NOUN
ijtc-895	47	7	are	be	AUX
ijtc-895	47	8	responsible	responsible	ADJ
ijtc-895	47	9	for	for	ADP
ijtc-895	47	10	managing	manage	VERB
ijtc-895	47	11	the	the	DET
ijtc-895	47	12	resources	resource	NOUN
ijtc-895	47	13	owned	own	VERB
ijtc-895	47	14	by	by	ADP
ijtc-895	47	15	the	the	DET
ijtc-895	47	16	village	village	NOUN
ijtc-895	47	17	and	and	CCONJ
ijtc-895	47	18	entrusted	entrust	VERB
ijtc-895	47	19	by	by	ADP
ijtc-895	47	20	the	the	DET
ijtc-895	47	21	community	community	NOUN
ijtc-895	47	22	.	.	PUNCT
ijtc-895	48	1	therefore	therefore	ADV
ijtc-895	48	2	,	,	PUNCT
ijtc-895	48	3	the	the	DET
ijtc-895	48	4	village	village	NOUN
ijtc-895	48	5	government	government	NOUN
ijtc-895	48	6	is	be	AUX
ijtc-895	48	7	obliged	oblige	VERB
ijtc-895	48	8	to	to	PART
ijtc-895	48	9	provide	provide	VERB
ijtc-895	48	10	transparent	transparent	ADJ
ijtc-895	48	11	and	and	CCONJ
ijtc-895	48	12	accountable	accountable	ADJ
ijtc-895	48	13	financial	financial	ADJ
ijtc-895	48	14	information	information	NOUN
ijtc-895	48	15	to	to	ADP
ijtc-895	48	16	the	the	DET
ijtc-895	48	17	community	community	NOUN
ijtc-895	48	18	as	as	ADP
ijtc-895	48	19	a	a	DET
ijtc-895	48	20	form	form	NOUN
ijtc-895	48	21	of	of	ADP
ijtc-895	48	22	accountability	accountability	NOUN
ijtc-895	48	23	in	in	ADP
ijtc-895	48	24	accordance	accordance	NOUN
ijtc-895	48	25	with	with	ADP
ijtc-895	48	26	the	the	DET
ijtc-895	48	27	laws	law	NOUN
ijtc-895	48	28	in	in	ADP
ijtc-895	48	29	force	force	NOUN
ijtc-895	48	30	in	in	ADP
ijtc-895	48	31	indonesia	indonesia	PROPN
ijtc-895	48	32	(	(	PUNCT
ijtc-895	48	33	hendriksen	hendriksen	PROPN
ijtc-895	48	34	&	&	CCONJ
ijtc-895	48	35	van	van	PROPN
ijtc-895	48	36	breda	breda	PROPN
ijtc-895	48	37	,	,	PUNCT
ijtc-895	48	38	2000	2000	NUM
ijtc-895	48	39	)	)	PUNCT
ijtc-895	48	40	.	.	PUNCT
ijtc-895	49	1	village	village	NOUN
ijtc-895	49	2	fund	fund	NOUN
ijtc-895	49	3	according	accord	VERB
ijtc-895	49	4	to	to	ADP
ijtc-895	49	5	andriani	andriani	PROPN
ijtc-895	49	6	et	et	PROPN
ijtc-895	49	7	al	al	PROPN
ijtc-895	49	8	(	(	PUNCT
ijtc-895	49	9	2021	2021	NUM
ijtc-895	49	10	)	)	PUNCT
ijtc-895	49	11	village	village	NOUN
ijtc-895	49	12	funds	fund	NOUN
ijtc-895	49	13	are	be	AUX
ijtc-895	49	14	sourced	source	VERB
ijtc-895	49	15	from	from	ADP
ijtc-895	49	16	the	the	DET
ijtc-895	49	17	state	state	NOUN
ijtc-895	49	18	revenue	revenue	NOUN
ijtc-895	49	19	and	and	CCONJ
ijtc-895	49	20	expenditure	expenditure	NOUN
ijtc-895	49	21	budget	budget	NOUN
ijtc-895	49	22	(	(	PUNCT
ijtc-895	49	23	apbn	apbn	ADJ
ijtc-895	49	24	)	)	PUNCT
ijtc-895	49	25	.	.	PUNCT
ijtc-895	50	1	these	these	DET
ijtc-895	50	2	funds	fund	NOUN
ijtc-895	50	3	are	be	AUX
ijtc-895	50	4	transferred	transfer	VERB
ijtc-895	50	5	through	through	ADP
ijtc-895	50	6	the	the	DET
ijtc-895	50	7	district	district	NOUN
ijtc-895	50	8	/	/	SYM
ijtc-895	50	9	city	city	NOUN
ijtc-895	50	10	regional	regional	ADJ
ijtc-895	50	11	revenue	revenue	NOUN
ijtc-895	50	12	and	and	CCONJ
ijtc-895	50	13	expenditure	expenditure	NOUN
ijtc-895	50	14	budget	budget	NOUN
ijtc-895	50	15	,	,	PUNCT
ijtc-895	50	16	which	which	PRON
ijtc-895	50	17	aims	aim	VERB
ijtc-895	50	18	to	to	PART
ijtc-895	50	19	fund	fund	VERB
ijtc-895	50	20	the	the	DET
ijtc-895	50	21	implementation	implementation	NOUN
ijtc-895	50	22	of	of	ADP
ijtc-895	50	23	government	government	NOUN
ijtc-895	50	24	activities	activity	NOUN
ijtc-895	50	25	for	for	ADP
ijtc-895	50	26	development	development	NOUN
ijtc-895	50	27	and	and	CCONJ
ijtc-895	50	28	community	community	NOUN
ijtc-895	50	29	empowerment	empowerment	NOUN
ijtc-895	50	30	and	and	CCONJ
ijtc-895	50	31	development	development	NOUN
ijtc-895	50	32	(	(	PUNCT
ijtc-895	50	33	andriani	andriani	PROPN
ijtc-895	50	34	,	,	PUNCT
ijtc-895	50	35	2023	2023	NUM
ijtc-895	50	36	)	)	PUNCT
ijtc-895	50	37	.	.	PUNCT
ijtc-895	51	1	according	accord	VERB
ijtc-895	51	2	to	to	ADP
ijtc-895	51	3	oktaviona	oktaviona	PROPN
ijtc-895	51	4	et	et	PROPN
ijtc-895	51	5	al	al	PROPN
ijtc-895	51	6	.	.	PROPN
ijtc-895	52	1	(	(	PUNCT
ijtc-895	52	2	2022	2022	NUM
ijtc-895	52	3	)	)	PUNCT
ijtc-895	52	4	,	,	PUNCT
ijtc-895	52	5	allocating	allocate	VERB
ijtc-895	52	6	village	village	NOUN
ijtc-895	52	7	funds	fund	NOUN
ijtc-895	52	8	aims	aim	VERB
ijtc-895	52	9	to	to	PART
ijtc-895	52	10	improve	improve	VERB
ijtc-895	52	11	the	the	DET
ijtc-895	52	12	community	community	NOUN
ijtc-895	52	13	's	's	PART
ijtc-895	52	14	conditions	condition	NOUN
ijtc-895	52	15	and	and	CCONJ
ijtc-895	52	16	standard	standard	NOUN
ijtc-895	52	17	of	of	ADP
ijtc-895	52	18	living	live	VERB
ijtc-895	52	19	to	to	PART
ijtc-895	52	20	achieve	achieve	VERB
ijtc-895	52	21	fair	fair	ADJ
ijtc-895	52	22	and	and	CCONJ
ijtc-895	52	23	equitable	equitable	ADJ
ijtc-895	52	24	welfare	welfare	NOUN
ijtc-895	52	25	.	.	PUNCT
ijtc-895	53	1	this	this	DET
ijtc-895	53	2	goal	goal	NOUN
ijtc-895	53	3	is	be	AUX
ijtc-895	53	4	a	a	DET
ijtc-895	53	5	concrete	concrete	ADJ
ijtc-895	53	6	manifestation	manifestation	NOUN
ijtc-895	53	7	of	of	ADP
ijtc-895	53	8	the	the	DET
ijtc-895	53	9	seriousness	seriousness	NOUN
ijtc-895	53	10	of	of	ADP
ijtc-895	53	11	the	the	DET
ijtc-895	53	12	central	central	ADJ
ijtc-895	53	13	government	government	NOUN
ijtc-895	53	14	to	to	ADP
ijtc-895	53	15	the	the	DET
ijtc-895	53	16	government	government	NOUN
ijtc-895	53	17	at	at	ADP
ijtc-895	53	18	the	the	DET
ijtc-895	53	19	village	village	NOUN
ijtc-895	53	20	level	level	NOUN
ijtc-895	53	21	.	.	PUNCT
ijtc-895	54	1	village	village	NOUN
ijtc-895	54	2	fund	fund	NOUN
ijtc-895	54	3	management	management	NOUN
ijtc-895	54	4	minister	minister	PROPN
ijtc-895	54	5	of	of	ADP
ijtc-895	54	6	home	home	NOUN
ijtc-895	54	7	affairs	affair	NOUN
ijtc-895	54	8	regulation	regulation	NOUN
ijtc-895	54	9	number	number	NOUN
ijtc-895	54	10	113	113	NUM
ijtc-895	54	11	of	of	ADP
ijtc-895	54	12	2014	2014	NUM
ijtc-895	54	13	states	state	NOUN
ijtc-895	54	14	that	that	SCONJ
ijtc-895	54	15	the	the	DET
ijtc-895	54	16	village	village	NOUN
ijtc-895	54	17	head	head	NOUN
ijtc-895	54	18	is	be	AUX
ijtc-895	54	19	the	the	DET
ijtc-895	54	20	holder	holder	NOUN
ijtc-895	54	21	of	of	ADP
ijtc-895	54	22	village	village	NOUN
ijtc-895	54	23	financial	financial	ADJ
ijtc-895	54	24	management	management	NOUN
ijtc-895	54	25	authority	authority	NOUN
ijtc-895	54	26	and	and	CCONJ
ijtc-895	54	27	represents	represent	VERB
ijtc-895	54	28	the	the	DET
ijtc-895	54	29	village	village	NOUN
ijtc-895	54	30	government	government	NOUN
ijtc-895	54	31	in	in	ADP
ijtc-895	54	32	the	the	DET
ijtc-895	54	33	ownership	ownership	NOUN
ijtc-895	54	34	of	of	ADP
ijtc-895	54	35	separated	separate	VERB
ijtc-895	54	36	village	village	NOUN
ijtc-895	54	37	assets	asset	NOUN
ijtc-895	54	38	.	.	PUNCT
ijtc-895	55	1	managing	manage	VERB
ijtc-895	55	2	village	village	NOUN
ijtc-895	55	3	finances	finance	NOUN
ijtc-895	55	4	in	in	ADP
ijtc-895	55	5	one	one	NUM
ijtc-895	55	6	budget	budget	NOUN
ijtc-895	55	7	starts	start	VERB
ijtc-895	55	8	from	from	ADP
ijtc-895	55	9	january	january	PROPN
ijtc-895	55	10	1	1	NUM
ijtc-895	55	11	to	to	ADP
ijtc-895	55	12	december	december	PROPN
ijtc-895	55	13	31	31	NUM
ijtc-895	55	14	of	of	ADP
ijtc-895	55	15	the	the	DET
ijtc-895	55	16	current	current	ADJ
ijtc-895	55	17	year	year	NOUN
ijtc-895	55	18	and	and	CCONJ
ijtc-895	55	19	is	be	AUX
ijtc-895	55	20	outlined	outline	VERB
ijtc-895	55	21	in	in	ADP
ijtc-895	55	22	the	the	DET
ijtc-895	55	23	village	village	NOUN
ijtc-895	55	24	revenue	revenue	NOUN
ijtc-895	55	25	and	and	CCONJ
ijtc-895	55	26	expenditure	expenditure	NOUN
ijtc-895	55	27	budget	budget	NOUN
ijtc-895	55	28	(	(	PUNCT
ijtc-895	55	29	2014	2014	NUM
ijtc-895	55	30	)	)	PUNCT
ijtc-895	55	31	.	.	PUNCT
ijtc-895	56	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	56	2	village	village	NOUN
ijtc-895	56	3	fund	fund	NOUN
ijtc-895	56	4	accounting	accounting	NOUN
ijtc-895	56	5	model	model	NOUN
ijtc-895	56	6	in	in	ADP
ijtc-895	56	7	realizing	realize	VERB
ijtc-895	56	8	nagari	nagari	PROPN
ijtc-895	56	9	financial	financial	ADJ
ijtc-895	56	10	accountability	accountability	NOUN
ijtc-895	56	11	yentifa	yentifa	PROPN
ijtc-895	56	12	,	,	PUNCT
ijtc-895	56	13	andriani	andriani	PROPN
ijtc-895	56	14	,	,	PUNCT
ijtc-895	56	15	jr	jr	PROPN
ijtc-895	56	16	,	,	PUNCT
ijtc-895	56	17	aprila	aprila	PROPN
ijtc-895	56	18	,	,	PUNCT
ijtc-895	56	19	and	and	CCONJ
ijtc-895	56	20	gusmita	gusmita	PROPN
ijtc-895	56	21	719	719	NUM
ijtc-895	56	22	|	|	ADV
ijtc-895	56	23	ilomata	ilomata	PROPN
ijtc-895	56	24	international	international	ADJ
ijtc-895	56	25	journal	journal	NOUN
ijtc-895	56	26	of	of	ADP
ijtc-895	56	27	tax	tax	PROPN
ijtc-895	56	28	&	&	CCONJ
ijtc-895	56	29	accounting	account	VERB
ijtc-895	56	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	56	31	1	1	NUM
ijtc-895	56	32	)	)	PUNCT
ijtc-895	56	33	planning	planning	NOUN
ijtc-895	56	34	,	,	PUNCT
ijtc-895	56	35	administration	administration	NOUN
ijtc-895	56	36	,	,	PUNCT
ijtc-895	56	37	implementation	implementation	NOUN
ijtc-895	56	38	,	,	PUNCT
ijtc-895	56	39	reporting	reporting	NOUN
ijtc-895	56	40	,	,	PUNCT
ijtc-895	56	41	and	and	CCONJ
ijtc-895	56	42	accountability	accountability	NOUN
ijtc-895	56	43	of	of	ADP
ijtc-895	56	44	village	village	NOUN
ijtc-895	56	45	funds	fund	NOUN
ijtc-895	56	46	planning	planning	NOUN
ijtc-895	56	47	,	,	PUNCT
ijtc-895	56	48	administration	administration	NOUN
ijtc-895	56	49	,	,	PUNCT
ijtc-895	56	50	implementation	implementation	NOUN
ijtc-895	56	51	,	,	PUNCT
ijtc-895	56	52	reporting	reporting	NOUN
ijtc-895	56	53	,	,	PUNCT
ijtc-895	56	54	accountability	accountability	NOUN
ijtc-895	56	55	,	,	PUNCT
ijtc-895	56	56	and	and	CCONJ
ijtc-895	56	57	supervision	supervision	NOUN
ijtc-895	56	58	of	of	ADP
ijtc-895	56	59	village	village	NOUN
ijtc-895	56	60	funds	fund	NOUN
ijtc-895	56	61	are	be	AUX
ijtc-895	56	62	guided	guide	VERB
ijtc-895	56	63	by	by	ADP
ijtc-895	56	64	the	the	DET
ijtc-895	56	65	regulation	regulation	NOUN
ijtc-895	56	66	of	of	ADP
ijtc-895	56	67	the	the	DET
ijtc-895	56	68	minister	minister	NOUN
ijtc-895	56	69	of	of	ADP
ijtc-895	56	70	home	home	NOUN
ijtc-895	56	71	affairs	affair	NOUN
ijtc-895	56	72	of	of	ADP
ijtc-895	56	73	the	the	DET
ijtc-895	56	74	republic	republic	NOUN
ijtc-895	56	75	of	of	ADP
ijtc-895	56	76	indonesia	indonesia	PROPN
ijtc-895	56	77	number	number	NOUN
ijtc-895	56	78	113	113	NUM
ijtc-895	56	79	of	of	ADP
ijtc-895	56	80	2014	2014	NUM
ijtc-895	56	81	.	.	PUNCT
ijtc-895	57	1	a	a	PRON
ijtc-895	57	2	)	)	PUNCT
ijtc-895	57	3	planning	plan	VERB
ijtc-895	57	4	the	the	DET
ijtc-895	57	5	village	village	NOUN
ijtc-895	57	6	government	government	NOUN
ijtc-895	57	7	prepares	prepare	VERB
ijtc-895	57	8	village	village	NOUN
ijtc-895	57	9	development	development	NOUN
ijtc-895	57	10	plans	plan	NOUN
ijtc-895	57	11	following	follow	VERB
ijtc-895	57	12	its	its	PRON
ijtc-895	57	13	authority	authority	NOUN
ijtc-895	57	14	which	which	PRON
ijtc-895	57	15	refers	refer	VERB
ijtc-895	57	16	to	to	ADP
ijtc-895	57	17	district	district	NOUN
ijtc-895	57	18	/	/	SYM
ijtc-895	57	19	city	city	NOUN
ijtc-895	57	20	development	development	NOUN
ijtc-895	57	21	plans	plan	NOUN
ijtc-895	57	22	.	.	PUNCT
ijtc-895	58	1	village	village	NOUN
ijtc-895	58	2	planning	planning	NOUN
ijtc-895	58	3	includes	include	VERB
ijtc-895	58	4	the	the	DET
ijtc-895	58	5	village	village	NOUN
ijtc-895	58	6	village	village	NOUN
ijtc-895	58	7	medium	medium	ADJ
ijtc-895	58	8	term	term	NOUN
ijtc-895	58	9	development	development	NOUN
ijtc-895	58	10	plan	plan	NOUN
ijtc-895	58	11	for	for	ADP
ijtc-895	58	12	6	6	NUM
ijtc-895	58	13	(	(	PUNCT
ijtc-895	58	14	six	six	NUM
ijtc-895	58	15	)	)	PUNCT
ijtc-895	58	16	years	year	NOUN
ijtc-895	58	17	.	.	PUNCT
ijtc-895	59	1	as	as	ADP
ijtc-895	59	2	for	for	ADP
ijtc-895	59	3	the	the	DET
ijtc-895	59	4	annual	annual	ADJ
ijtc-895	59	5	plan	plan	NOUN
ijtc-895	59	6	,	,	PUNCT
ijtc-895	59	7	namely	namely	ADV
ijtc-895	59	8	village	village	NOUN
ijtc-895	59	9	government	government	NOUN
ijtc-895	59	10	work	work	NOUN
ijtc-895	59	11	plan	plan	NOUN
ijtc-895	59	12	.	.	PUNCT
ijtc-895	60	1	this	this	DET
ijtc-895	60	2	plan	plan	NOUN
ijtc-895	60	3	is	be	AUX
ijtc-895	60	4	prepared	prepare	VERB
ijtc-895	60	5	based	base	VERB
ijtc-895	60	6	on	on	ADP
ijtc-895	60	7	the	the	DET
ijtc-895	60	8	results	result	NOUN
ijtc-895	60	9	of	of	ADP
ijtc-895	60	10	a	a	DET
ijtc-895	60	11	village	village	NOUN
ijtc-895	60	12	meeting	meeting	NOUN
ijtc-895	60	13	which	which	PRON
ijtc-895	60	14	is	be	AUX
ijtc-895	60	15	implemented	implement	VERB
ijtc-895	60	16	no	no	ADV
ijtc-895	60	17	later	later	ADV
ijtc-895	60	18	than	than	ADP
ijtc-895	60	19	june	june	PROPN
ijtc-895	60	20	of	of	ADP
ijtc-895	60	21	the	the	DET
ijtc-895	60	22	current	current	ADJ
ijtc-895	60	23	year	year	NOUN
ijtc-895	60	24	.	.	PUNCT
ijtc-895	61	1	b	b	X
ijtc-895	61	2	)	)	PUNCT
ijtc-895	61	3	administration	administration	NOUN
ijtc-895	61	4	administration	administration	NOUN
ijtc-895	61	5	of	of	ADP
ijtc-895	61	6	village	village	NOUN
ijtc-895	61	7	finances	finance	NOUN
ijtc-895	61	8	is	be	AUX
ijtc-895	61	9	a	a	DET
ijtc-895	61	10	recording	recording	NOUN
ijtc-895	61	11	activity	activity	NOUN
ijtc-895	61	12	that	that	PRON
ijtc-895	61	13	the	the	DET
ijtc-895	61	14	village	village	NOUN
ijtc-895	61	15	treasurer	treasurer	NOUN
ijtc-895	61	16	carries	carry	VERB
ijtc-895	61	17	explicitly	explicitly	ADV
ijtc-895	61	18	out	out	ADV
ijtc-895	61	19	.	.	PUNCT
ijtc-895	62	1	the	the	DET
ijtc-895	62	2	village	village	NOUN
ijtc-895	62	3	treasurer	treasurer	NOUN
ijtc-895	62	4	must	must	AUX
ijtc-895	62	5	record	record	VERB
ijtc-895	62	6	all	all	DET
ijtc-895	62	7	transactions	transaction	NOUN
ijtc-895	62	8	in	in	ADP
ijtc-895	62	9	the	the	DET
ijtc-895	62	10	form	form	NOUN
ijtc-895	62	11	of	of	ADP
ijtc-895	62	12	receipts	receipt	NOUN
ijtc-895	62	13	and	and	CCONJ
ijtc-895	62	14	expenditures	expenditure	NOUN
ijtc-895	62	15	.	.	PUNCT
ijtc-895	63	1	the	the	DET
ijtc-895	63	2	treasurer	treasurer	NOUN
ijtc-895	63	3	only	only	ADV
ijtc-895	63	4	does	do	VERB
ijtc-895	63	5	the	the	DET
ijtc-895	63	6	recording	recording	NOUN
ijtc-895	63	7	,	,	PUNCT
ijtc-895	63	8	not	not	PART
ijtc-895	63	9	yet	yet	ADV
ijtc-895	63	10	in	in	ADP
ijtc-895	63	11	the	the	DET
ijtc-895	63	12	form	form	NOUN
ijtc-895	63	13	of	of	ADP
ijtc-895	63	14	accounting	accounting	NOUN
ijtc-895	63	15	journals	journal	NOUN
ijtc-895	63	16	but	but	CCONJ
ijtc-895	63	17	in	in	ADP
ijtc-895	63	18	bookkeeping	bookkeeping	NOUN
ijtc-895	63	19	.	.	PUNCT
ijtc-895	64	1	c	c	X
ijtc-895	64	2	)	)	PUNCT
ijtc-895	64	3	implementation	implementation	NOUN
ijtc-895	64	4	1	1	NUM
ijtc-895	64	5	)	)	PUNCT
ijtc-895	64	6	all	all	DET
ijtc-895	64	7	village	village	NOUN
ijtc-895	64	8	receipts	receipt	NOUN
ijtc-895	64	9	and	and	CCONJ
ijtc-895	64	10	expenditures	expenditure	NOUN
ijtc-895	64	11	for	for	ADP
ijtc-895	64	12	exercising	exercise	VERB
ijtc-895	64	13	village	village	NOUN
ijtc-895	64	14	authority	authority	NOUN
ijtc-895	64	15	are	be	AUX
ijtc-895	64	16	carried	carry	VERB
ijtc-895	64	17	out	out	ADP
ijtc-895	64	18	through	through	ADP
ijtc-895	64	19	the	the	DET
ijtc-895	64	20	village	village	NOUN
ijtc-895	64	21	treasury	treasury	NOUN
ijtc-895	64	22	account	account	NOUN
ijtc-895	64	23	.	.	PUNCT
ijtc-895	65	1	2	2	X
ijtc-895	65	2	)	)	PUNCT
ijtc-895	65	3	particularly	particularly	ADV
ijtc-895	65	4	for	for	ADP
ijtc-895	65	5	villages	village	NOUN
ijtc-895	65	6	that	that	PRON
ijtc-895	65	7	do	do	AUX
ijtc-895	65	8	not	not	PART
ijtc-895	65	9	yet	yet	ADV
ijtc-895	65	10	have	have	VERB
ijtc-895	65	11	banking	banking	NOUN
ijtc-895	65	12	services	service	NOUN
ijtc-895	65	13	in	in	ADP
ijtc-895	65	14	their	their	PRON
ijtc-895	65	15	area	area	NOUN
ijtc-895	65	16	,	,	PUNCT
ijtc-895	65	17	the	the	DET
ijtc-895	65	18	district	district	NOUN
ijtc-895	65	19	/	/	SYM
ijtc-895	65	20	municipal	municipal	ADJ
ijtc-895	65	21	government	government	NOUN
ijtc-895	65	22	shall	shall	AUX
ijtc-895	65	23	determine	determine	VERB
ijtc-895	65	24	the	the	DET
ijtc-895	65	25	arrangements	arrangement	NOUN
ijtc-895	65	26	.	.	PUNCT
ijtc-895	66	1	3	3	X
ijtc-895	66	2	)	)	PUNCT
ijtc-895	66	3	all	all	DET
ijtc-895	66	4	village	village	NOUN
ijtc-895	66	5	receipts	receipt	NOUN
ijtc-895	66	6	and	and	CCONJ
ijtc-895	66	7	expenditures	expenditure	NOUN
ijtc-895	66	8	,	,	PUNCT
ijtc-895	66	9	as	as	SCONJ
ijtc-895	66	10	referred	refer	VERB
ijtc-895	66	11	to	to	ADP
ijtc-895	66	12	in	in	ADP
ijtc-895	66	13	paragraph	paragraph	NOUN
ijtc-895	66	14	(	(	PUNCT
ijtc-895	66	15	1	1	NUM
ijtc-895	66	16	)	)	PUNCT
ijtc-895	66	17	,	,	PUNCT
ijtc-895	66	18	must	must	AUX
ijtc-895	66	19	be	be	AUX
ijtc-895	66	20	supported	support	VERB
ijtc-895	66	21	by	by	ADP
ijtc-895	66	22	complete	complete	ADJ
ijtc-895	66	23	and	and	CCONJ
ijtc-895	66	24	valid	valid	ADJ
ijtc-895	66	25	evidence	evidence	NOUN
ijtc-895	66	26	.	.	PUNCT
ijtc-895	67	1	d	d	X
ijtc-895	67	2	)	)	PUNCT
ijtc-895	67	3	reporting	report	VERB
ijtc-895	67	4	the	the	DET
ijtc-895	67	5	village	village	NOUN
ijtc-895	67	6	government	government	NOUN
ijtc-895	67	7	carries	carry	VERB
ijtc-895	67	8	out	out	ADP
ijtc-895	67	9	its	its	PRON
ijtc-895	67	10	duties	duty	NOUN
ijtc-895	67	11	,	,	PUNCT
ijtc-895	67	12	authorities	authority	NOUN
ijtc-895	67	13	,	,	PUNCT
ijtc-895	67	14	rights	right	NOUN
ijtc-895	67	15	,	,	PUNCT
ijtc-895	67	16	and	and	CCONJ
ijtc-895	67	17	obligations	obligation	NOUN
ijtc-895	67	18	in	in	ADP
ijtc-895	67	19	managing	manage	VERB
ijtc-895	67	20	village	village	NOUN
ijtc-895	67	21	finances	finance	NOUN
ijtc-895	67	22	.	.	PUNCT
ijtc-895	68	1	the	the	DET
ijtc-895	68	2	village	village	NOUN
ijtc-895	68	3	head	head	NOUN
ijtc-895	68	4	must	must	AUX
ijtc-895	68	5	submit	submit	VERB
ijtc-895	68	6	periodic	periodic	ADJ
ijtc-895	68	7	reports	report	NOUN
ijtc-895	68	8	,	,	PUNCT
ijtc-895	68	9	namely	namely	ADV
ijtc-895	68	10	semi	semi	ADJ
ijtc-895	68	11	-	-	ADJ
ijtc-895	68	12	annual	annual	ADJ
ijtc-895	68	13	and	and	CCONJ
ijtc-895	68	14	annual	annual	ADJ
ijtc-895	68	15	,	,	PUNCT
ijtc-895	68	16	which	which	PRON
ijtc-895	68	17	will	will	AUX
ijtc-895	68	18	be	be	AUX
ijtc-895	68	19	submitted	submit	VERB
ijtc-895	68	20	to	to	ADP
ijtc-895	68	21	the	the	DET
ijtc-895	68	22	regent	regent	NOUN
ijtc-895	68	23	/	/	SYM
ijtc-895	68	24	mayor	mayor	NOUN
ijtc-895	68	25	.	.	PUNCT
ijtc-895	69	1	e	e	X
ijtc-895	69	2	)	)	PUNCT
ijtc-895	69	3	accountability	accountability	NOUN
ijtc-895	69	4	the	the	DET
ijtc-895	69	5	village	village	NOUN
ijtc-895	69	6	head	head	NOUN
ijtc-895	69	7	submits	submit	VERB
ijtc-895	69	8	the	the	DET
ijtc-895	69	9	accountability	accountability	NOUN
ijtc-895	69	10	report	report	NOUN
ijtc-895	69	11	on	on	ADP
ijtc-895	69	12	the	the	DET
ijtc-895	69	13	realization	realization	NOUN
ijtc-895	69	14	of	of	ADP
ijtc-895	69	15	the	the	DET
ijtc-895	69	16	village	village	NOUN
ijtc-895	69	17	apbdes	apbde	VERB
ijtc-895	69	18	implementation	implementation	NOUN
ijtc-895	69	19	to	to	ADP
ijtc-895	69	20	the	the	DET
ijtc-895	69	21	regent	regent	NOUN
ijtc-895	69	22	/	/	SYM
ijtc-895	69	23	mayor	mayor	NOUN
ijtc-895	69	24	—	—	PUNCT
ijtc-895	69	25	accountability	accountability	NOUN
ijtc-895	69	26	report	report	NOUN
ijtc-895	69	27	on	on	ADP
ijtc-895	69	28	realization	realization	NOUN
ijtc-895	69	29	of	of	ADP
ijtc-895	69	30	apbdesa	apbdesa	PROPN
ijtc-895	69	31	implementation	implementation	NOUN
ijtc-895	69	32	consisting	consist	VERB
ijtc-895	69	33	of	of	ADP
ijtc-895	69	34	income	income	NOUN
ijtc-895	69	35	,	,	PUNCT
ijtc-895	69	36	expenditure	expenditure	NOUN
ijtc-895	69	37	,	,	PUNCT
ijtc-895	69	38	and	and	CCONJ
ijtc-895	69	39	financing	financing	NOUN
ijtc-895	69	40	.	.	PUNCT
ijtc-895	70	1	the	the	DET
ijtc-895	70	2	accountability	accountability	NOUN
ijtc-895	70	3	report	report	NOUN
ijtc-895	70	4	on	on	ADP
ijtc-895	70	5	the	the	DET
ijtc-895	70	6	realization	realization	NOUN
ijtc-895	70	7	of	of	ADP
ijtc-895	70	8	apbdesa	apbdesa	PROPN
ijtc-895	70	9	implementation	implementation	NOUN
ijtc-895	70	10	is	be	AUX
ijtc-895	70	11	submitted	submit	VERB
ijtc-895	70	12	1	1	NUM
ijtc-895	70	13	(	(	PUNCT
ijtc-895	70	14	one	one	NUM
ijtc-895	70	15	)	)	PUNCT
ijtc-895	70	16	month	month	NOUN
ijtc-895	70	17	after	after	ADP
ijtc-895	70	18	the	the	DET
ijtc-895	70	19	end	end	NOUN
ijtc-895	70	20	of	of	ADP
ijtc-895	70	21	the	the	DET
ijtc-895	70	22	current	current	ADJ
ijtc-895	70	23	budget	budget	NOUN
ijtc-895	70	24	year	year	NOUN
ijtc-895	70	25	.	.	PUNCT
ijtc-895	71	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-895	71	2	village	village	NOUN
ijtc-895	71	3	fund	fund	NOUN
ijtc-895	71	4	accounting	accounting	NOUN
ijtc-895	71	5	model	model	NOUN
ijtc-895	71	6	in	in	ADP
ijtc-895	71	7	realizing	realize	VERB
ijtc-895	71	8	nagari	nagari	PROPN
ijtc-895	71	9	financial	financial	ADJ
ijtc-895	71	10	accountability	accountability	NOUN
ijtc-895	71	11	yentifa	yentifa	PROPN
ijtc-895	71	12	,	,	PUNCT
ijtc-895	71	13	andriani	andriani	PROPN
ijtc-895	71	14	,	,	PUNCT
ijtc-895	71	15	jr	jr	PROPN
ijtc-895	71	16	,	,	PUNCT
ijtc-895	71	17	aprila	aprila	PROPN
ijtc-895	71	18	,	,	PUNCT
ijtc-895	71	19	and	and	CCONJ
ijtc-895	71	20	gusmita	gusmita	PROPN
ijtc-895	71	21	720	720	NUM
ijtc-895	71	22	|	|	ADV
ijtc-895	71	23	ilomata	ilomata	VERB
ijtc-895	71	24	international	international	ADJ
ijtc-895	71	25	journal	journal	NOUN
ijtc-895	71	26	of	of	ADP
ijtc-895	71	27	tax	tax	PROPN
ijtc-895	71	28	&	&	CCONJ
ijtc-895	71	29	accounting	account	VERB
ijtc-895	71	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	71	31	2	2	NUM
ijtc-895	71	32	)	)	PUNCT
ijtc-895	71	33	purpose	purpose	NOUN
ijtc-895	71	34	of	of	ADP
ijtc-895	71	35	village	village	NOUN
ijtc-895	71	36	funds	fund	NOUN
ijtc-895	71	37	based	base	VERB
ijtc-895	71	38	on	on	ADP
ijtc-895	71	39	law	law	PROPN
ijtc-895	71	40	no	no	NOUN
ijtc-895	71	41	.	.	NOUN
ijtc-895	71	42	6	6	NUM
ijtc-895	71	43	of	of	ADP
ijtc-895	71	44	2014	2014	NUM
ijtc-895	71	45	concerning	concern	VERB
ijtc-895	71	46	villages	village	NOUN
ijtc-895	71	47	states	state	VERB
ijtc-895	71	48	that	that	SCONJ
ijtc-895	71	49	the	the	DET
ijtc-895	71	50	purpose	purpose	NOUN
ijtc-895	71	51	of	of	ADP
ijtc-895	71	52	village	village	NOUN
ijtc-895	71	53	funds	fund	NOUN
ijtc-895	71	54	is	be	AUX
ijtc-895	71	55	to	to	PART
ijtc-895	71	56	improve	improve	VERB
ijtc-895	71	57	public	public	ADJ
ijtc-895	71	58	services	service	NOUN
ijtc-895	71	59	,	,	PUNCT
ijtc-895	71	60	reduce	reduce	VERB
ijtc-895	71	61	poverty	poverty	NOUN
ijtc-895	71	62	levels	level	NOUN
ijtc-895	71	63	,	,	PUNCT
ijtc-895	71	64	improve	improve	VERB
ijtc-895	71	65	the	the	DET
ijtc-895	71	66	village	village	NOUN
ijtc-895	71	67	economy	economy	NOUN
ijtc-895	71	68	,	,	PUNCT
ijtc-895	71	69	and	and	CCONJ
ijtc-895	71	70	increase	increase	VERB
ijtc-895	71	71	sustainable	sustainable	ADJ
ijtc-895	71	72	development	development	NOUN
ijtc-895	71	73	(	(	PUNCT
ijtc-895	71	74	2014	2014	NUM
ijtc-895	71	75	)	)	PUNCT
ijtc-895	71	76	.	.	PUNCT
ijtc-895	72	1	in	in	ADP
ijtc-895	72	2	addition	addition	NOUN
ijtc-895	72	3	,	,	PUNCT
ijtc-895	72	4	the	the	DET
ijtc-895	72	5	village	village	NOUN
ijtc-895	72	6	also	also	ADV
ijtc-895	72	7	has	have	VERB
ijtc-895	72	8	the	the	DET
ijtc-895	72	9	opportunity	opportunity	NOUN
ijtc-895	72	10	to	to	PART
ijtc-895	72	11	conduct	conduct	VERB
ijtc-895	72	12	training	training	NOUN
ijtc-895	72	13	that	that	PRON
ijtc-895	72	14	can	can	AUX
ijtc-895	72	15	improve	improve	VERB
ijtc-895	72	16	the	the	DET
ijtc-895	72	17	quality	quality	NOUN
ijtc-895	72	18	of	of	ADP
ijtc-895	72	19	human	human	ADJ
ijtc-895	72	20	resources	resource	NOUN
ijtc-895	72	21	in	in	ADP
ijtc-895	72	22	the	the	DET
ijtc-895	72	23	village	village	NOUN
ijtc-895	72	24	.	.	PUNCT
ijtc-895	73	1	accountability	accountability	NOUN
ijtc-895	73	2	according	accord	VERB
ijtc-895	73	3	to	to	ADP
ijtc-895	73	4	lan	lan	PROPN
ijtc-895	73	5	and	and	CCONJ
ijtc-895	73	6	bpkp	bpkp	PROPN
ijtc-895	73	7	ri	ri	PROPN
ijtc-895	73	8	,	,	PUNCT
ijtc-895	73	9	accountability	accountability	NOUN
ijtc-895	73	10	is	be	AUX
ijtc-895	73	11	an	an	DET
ijtc-895	73	12	obligation	obligation	NOUN
ijtc-895	73	13	to	to	PART
ijtc-895	73	14	provide	provide	VERB
ijtc-895	73	15	accountability	accountability	NOUN
ijtc-895	73	16	for	for	ADP
ijtc-895	73	17	performance	performance	NOUN
ijtc-895	73	18	that	that	PRON
ijtc-895	73	19	has	have	AUX
ijtc-895	73	20	been	be	AUX
ijtc-895	73	21	implemented	implement	VERB
ijtc-895	73	22	to	to	ADP
ijtc-895	73	23	leaders	leader	NOUN
ijtc-895	73	24	or	or	CCONJ
ijtc-895	73	25	organizations	organization	NOUN
ijtc-895	73	26	that	that	PRON
ijtc-895	73	27	have	have	VERB
ijtc-895	73	28	the	the	DET
ijtc-895	73	29	responsibility	responsibility	NOUN
ijtc-895	73	30	to	to	PART
ijtc-895	73	31	hold	hold	VERB
ijtc-895	73	32	accountable	accountable	ADJ
ijtc-895	73	33	(	(	PUNCT
ijtc-895	73	34	2000	2000	NUM
ijtc-895	73	35	)	)	PUNCT
ijtc-895	73	36	.	.	PUNCT
ijtc-895	74	1	according	accord	VERB
ijtc-895	74	2	to	to	ADP
ijtc-895	74	3	undp	undp	PROPN
ijtc-895	74	4	(	(	PUNCT
ijtc-895	74	5	2008	2008	NUM
ijtc-895	74	6	)	)	PUNCT
ijtc-895	74	7	,	,	PUNCT
ijtc-895	74	8	accountability	accountability	NOUN
ijtc-895	74	9	is	be	AUX
ijtc-895	74	10	an	an	DET
ijtc-895	74	11	evaluation	evaluation	NOUN
ijtc-895	74	12	carried	carry	VERB
ijtc-895	74	13	out	out	ADP
ijtc-895	74	14	on	on	ADP
ijtc-895	74	15	the	the	DET
ijtc-895	74	16	performance	performance	NOUN
ijtc-895	74	17	of	of	ADP
ijtc-895	74	18	an	an	DET
ijtc-895	74	19	organization	organization	NOUN
ijtc-895	74	20	that	that	PRON
ijtc-895	74	21	must	must	AUX
ijtc-895	74	22	be	be	AUX
ijtc-895	74	23	accounted	account	VERB
ijtc-895	74	24	for	for	ADP
ijtc-895	74	25	and	and	CCONJ
ijtc-895	74	26	valuable	valuable	ADJ
ijtc-895	74	27	as	as	ADP
ijtc-895	74	28	feedback	feedback	NOUN
ijtc-895	74	29	for	for	SCONJ
ijtc-895	74	30	organizational	organizational	ADJ
ijtc-895	74	31	leaders	leader	NOUN
ijtc-895	74	32	to	to	PART
ijtc-895	74	33	be	be	AUX
ijtc-895	74	34	able	able	ADJ
ijtc-895	74	35	to	to	PART
ijtc-895	74	36	improve	improve	VERB
ijtc-895	74	37	further	far	ADV
ijtc-895	74	38	the	the	DET
ijtc-895	74	39	performance	performance	NOUN
ijtc-895	74	40	of	of	ADP
ijtc-895	74	41	the	the	DET
ijtc-895	74	42	organization	organization	NOUN
ijtc-895	74	43	they	they	PRON
ijtc-895	74	44	manage	manage	VERB
ijtc-895	74	45	in	in	ADP
ijtc-895	74	46	the	the	DET
ijtc-895	74	47	future	future	NOUN
ijtc-895	74	48	.	.	PUNCT
ijtc-895	75	1	in	in	ADP
ijtc-895	75	2	simple	simple	ADJ
ijtc-895	75	3	terms	term	NOUN
ijtc-895	75	4	,	,	PUNCT
ijtc-895	75	5	accountability	accountability	NOUN
ijtc-895	75	6	can	can	AUX
ijtc-895	75	7	be	be	AUX
ijtc-895	75	8	interpreted	interpret	VERB
ijtc-895	75	9	as	as	ADP
ijtc-895	75	10	accountability	accountability	NOUN
ijtc-895	75	11	from	from	ADP
ijtc-895	75	12	an	an	DET
ijtc-895	75	13	institution	institution	NOUN
ijtc-895	75	14	for	for	ADP
ijtc-895	75	15	the	the	DET
ijtc-895	75	16	performance	performance	NOUN
ijtc-895	75	17	they	they	PRON
ijtc-895	75	18	have	have	AUX
ijtc-895	75	19	carried	carry	VERB
ijtc-895	75	20	out	out	ADP
ijtc-895	75	21	(	(	PUNCT
ijtc-895	75	22	aprila	aprila	NOUN
ijtc-895	75	23	et	et	PROPN
ijtc-895	75	24	al	al	PROPN
ijtc-895	75	25	.	.	PROPN
ijtc-895	75	26	,	,	PUNCT
ijtc-895	75	27	2023	2023	NUM
ijtc-895	75	28	)	)	PUNCT
ijtc-895	75	29	.	.	PUNCT
ijtc-895	76	1	method	method	NOUN
ijtc-895	76	2	this	this	DET
ijtc-895	76	3	study	study	NOUN
ijtc-895	76	4	uses	use	VERB
ijtc-895	76	5	a	a	DET
ijtc-895	76	6	qualitative	qualitative	ADJ
ijtc-895	76	7	approach	approach	NOUN
ijtc-895	76	8	to	to	PART
ijtc-895	76	9	explain	explain	VERB
ijtc-895	76	10	how	how	SCONJ
ijtc-895	76	11	to	to	PART
ijtc-895	76	12	design	design	VERB
ijtc-895	76	13	a	a	DET
ijtc-895	76	14	village	village	NOUN
ijtc-895	76	15	fund	fund	NOUN
ijtc-895	76	16	accounting	accounting	NOUN
ijtc-895	76	17	model	model	NOUN
ijtc-895	76	18	that	that	PRON
ijtc-895	76	19	the	the	DET
ijtc-895	76	20	nagari	nagari	PROPN
ijtc-895	76	21	government	government	NOUN
ijtc-895	76	22	can	can	AUX
ijtc-895	76	23	use	use	VERB
ijtc-895	76	24	as	as	ADP
ijtc-895	76	25	a	a	DET
ijtc-895	76	26	reference	reference	NOUN
ijtc-895	76	27	based	base	VERB
ijtc-895	76	28	on	on	ADP
ijtc-895	76	29	government	government	NOUN
ijtc-895	76	30	regulation	regulation	NOUN
ijtc-895	76	31	no	no	NOUN
ijtc-895	76	32	.	.	NOUN
ijtc-895	76	33	71	71	NUM
ijtc-895	76	34	concerning	concern	VERB
ijtc-895	76	35	government	government	NOUN
ijtc-895	76	36	accounting	accounting	NOUN
ijtc-895	76	37	standards	standard	NOUN
ijtc-895	76	38	in	in	ADP
ijtc-895	76	39	2010	2010	NUM
ijtc-895	76	40	.	.	PUNCT
ijtc-895	77	1	the	the	DET
ijtc-895	77	2	following	follow	VERB
ijtc-895	77	3	is	be	AUX
ijtc-895	77	4	the	the	DET
ijtc-895	77	5	design	design	NOUN
ijtc-895	77	6	of	of	ADP
ijtc-895	77	7	this	this	DET
ijtc-895	77	8	study	study	NOUN
ijtc-895	77	9	:	:	PUNCT
ijtc-895	77	10	input	input	PROPN
ijtc-895	77	11	journal	journal	PROPN
ijtc-895	77	12	process	process	NOUN
ijtc-895	77	13	1	1	NUM
ijtc-895	77	14	)	)	PUNCT
ijtc-895	77	15	general	general	ADJ
ijtc-895	77	16	ledger	ledger	NOUN
ijtc-895	77	17	2	2	NUM
ijtc-895	77	18	)	)	PUNCT
ijtc-895	77	19	trial	trial	NOUN
ijtc-895	77	20	balance	balance	NOUN
ijtc-895	77	21	output	output	NOUN
ijtc-895	77	22	1	1	NUM
ijtc-895	77	23	)	)	PUNCT
ijtc-895	77	24	operational	operational	ADJ
ijtc-895	77	25	report	report	NOUN
ijtc-895	77	26	2	2	NUM
ijtc-895	77	27	)	)	PUNCT
ijtc-895	77	28	statement	statement	NOUN
ijtc-895	77	29	of	of	ADP
ijtc-895	77	30	changes	change	NOUN
ijtc-895	77	31	in	in	ADP
ijtc-895	77	32	equity	equity	NOUN
ijtc-895	77	33	3	3	NUM
ijtc-895	77	34	)	)	PUNCT
ijtc-895	77	35	budget	budget	NOUN
ijtc-895	77	36	realization	realization	NOUN
ijtc-895	77	37	report	report	NOUN
ijtc-895	77	38	4	4	NUM
ijtc-895	77	39	)	)	PUNCT
ijtc-895	77	40	balance	balance	NOUN
ijtc-895	77	41	sheet	sheet	NOUN
ijtc-895	77	42	5	5	NUM
ijtc-895	77	43	)	)	PUNCT
ijtc-895	77	44	notes	note	NOUN
ijtc-895	77	45	to	to	ADP
ijtc-895	77	46	financial	financial	ADJ
ijtc-895	77	47	statements	statement	NOUN
ijtc-895	77	48	figure	figure	VERB
ijtc-895	77	49	1	1	NUM
ijtc-895	77	50	.	.	PUNCT
ijtc-895	78	1	research	research	NOUN
ijtc-895	78	2	framework	framework	NOUN
ijtc-895	78	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	78	4	village	village	NOUN
ijtc-895	78	5	fund	fund	NOUN
ijtc-895	78	6	accounting	accounting	NOUN
ijtc-895	78	7	model	model	NOUN
ijtc-895	78	8	in	in	ADP
ijtc-895	78	9	realizing	realize	VERB
ijtc-895	78	10	nagari	nagari	PROPN
ijtc-895	78	11	financial	financial	ADJ
ijtc-895	78	12	accountability	accountability	NOUN
ijtc-895	78	13	yentifa	yentifa	PROPN
ijtc-895	78	14	,	,	PUNCT
ijtc-895	78	15	andriani	andriani	PROPN
ijtc-895	78	16	,	,	PUNCT
ijtc-895	78	17	jr	jr	PROPN
ijtc-895	78	18	,	,	PUNCT
ijtc-895	78	19	aprila	aprila	PROPN
ijtc-895	78	20	,	,	PUNCT
ijtc-895	78	21	and	and	CCONJ
ijtc-895	78	22	gusmita	gusmita	PROPN
ijtc-895	78	23	721	721	NUM
ijtc-895	79	1	|	|	ADV
ijtc-895	79	2	ilomata	ilomata	PROPN
ijtc-895	79	3	international	international	ADJ
ijtc-895	79	4	journal	journal	NOUN
ijtc-895	79	5	of	of	ADP
ijtc-895	79	6	tax	tax	PROPN
ijtc-895	79	7	&	&	CCONJ
ijtc-895	79	8	accounting	accounting	PROPN
ijtc-895	79	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	79	10	result	result	NOUN
ijtc-895	79	11	and	and	CCONJ
ijtc-895	79	12	discussion	discussion	NOUN
ijtc-895	79	13	village	village	NOUN
ijtc-895	79	14	fund	fund	NOUN
ijtc-895	79	15	accounting	accounting	NOUN
ijtc-895	79	16	model	model	NOUN
ijtc-895	79	17	the	the	DET
ijtc-895	79	18	design	design	NOUN
ijtc-895	79	19	of	of	ADP
ijtc-895	79	20	the	the	DET
ijtc-895	79	21	village	village	NOUN
ijtc-895	79	22	fund	fund	NOUN
ijtc-895	79	23	accounting	accounting	NOUN
ijtc-895	79	24	model	model	NOUN
ijtc-895	79	25	aims	aim	VERB
ijtc-895	79	26	to	to	PART
ijtc-895	79	27	provide	provide	VERB
ijtc-895	79	28	an	an	DET
ijtc-895	79	29	overview	overview	NOUN
ijtc-895	79	30	of	of	ADP
ijtc-895	79	31	the	the	DET
ijtc-895	79	32	preparation	preparation	NOUN
ijtc-895	79	33	of	of	ADP
ijtc-895	79	34	village	village	NOUN
ijtc-895	79	35	government	government	NOUN
ijtc-895	79	36	financial	financial	ADJ
ijtc-895	79	37	reports	report	NOUN
ijtc-895	79	38	by	by	ADP
ijtc-895	79	39	government	government	NOUN
ijtc-895	79	40	accounting	accounting	NOUN
ijtc-895	79	41	standards	standard	NOUN
ijtc-895	79	42	.	.	PUNCT
ijtc-895	80	1	through	through	ADP
ijtc-895	80	2	the	the	DET
ijtc-895	80	3	design	design	NOUN
ijtc-895	80	4	of	of	ADP
ijtc-895	80	5	this	this	DET
ijtc-895	80	6	model	model	NOUN
ijtc-895	80	7	,	,	PUNCT
ijtc-895	80	8	a	a	DET
ijtc-895	80	9	more	more	ADV
ijtc-895	80	10	practical	practical	ADJ
ijtc-895	80	11	understanding	understanding	NOUN
ijtc-895	80	12	of	of	ADP
ijtc-895	80	13	the	the	DET
ijtc-895	80	14	application	application	NOUN
ijtc-895	80	15	of	of	ADP
ijtc-895	80	16	accrual	accrual	ADJ
ijtc-895	80	17	-	-	PUNCT
ijtc-895	80	18	based	base	VERB
ijtc-895	80	19	accounting	accounting	NOUN
ijtc-895	80	20	will	will	AUX
ijtc-895	80	21	emerge	emerge	VERB
ijtc-895	80	22	(	(	PUNCT
ijtc-895	80	23	andriani	andriani	PROPN
ijtc-895	80	24	et	et	PROPN
ijtc-895	80	25	al	al	PROPN
ijtc-895	80	26	.	.	PROPN
ijtc-895	80	27	,	,	PUNCT
ijtc-895	80	28	2015	2015	NUM
ijtc-895	80	29	)	)	PUNCT
ijtc-895	80	30	.	.	PUNCT
ijtc-895	81	1	the	the	DET
ijtc-895	81	2	following	follow	VERB
ijtc-895	81	3	are	be	AUX
ijtc-895	81	4	the	the	DET
ijtc-895	81	5	steps	step	NOUN
ijtc-895	81	6	used	use	VERB
ijtc-895	81	7	to	to	PART
ijtc-895	81	8	prepare	prepare	VERB
ijtc-895	81	9	village	village	NOUN
ijtc-895	81	10	government	government	NOUN
ijtc-895	81	11	financial	financial	ADJ
ijtc-895	81	12	reports	report	NOUN
ijtc-895	81	13	:	:	PUNCT
ijtc-895	81	14	1	1	NUM
ijtc-895	81	15	)	)	PUNCT
ijtc-895	81	16	journal	journal	NOUN
ijtc-895	81	17	format	format	NOUN
ijtc-895	81	18	the	the	DET
ijtc-895	81	19	journal	journal	NOUN
ijtc-895	81	20	is	be	AUX
ijtc-895	81	21	a	a	DET
ijtc-895	81	22	means	mean	NOUN
ijtc-895	81	23	for	for	ADP
ijtc-895	81	24	recording	record	VERB
ijtc-895	81	25	the	the	DET
ijtc-895	81	26	financial	financial	ADJ
ijtc-895	81	27	transactions	transaction	NOUN
ijtc-895	81	28	of	of	ADP
ijtc-895	81	29	the	the	DET
ijtc-895	81	30	nagari	nagari	ADJ
ijtc-895	81	31	government	government	NOUN
ijtc-895	81	32	,	,	PUNCT
ijtc-895	81	33	which	which	PRON
ijtc-895	81	34	are	be	AUX
ijtc-895	81	35	recorded	record	VERB
ijtc-895	81	36	based	base	VERB
ijtc-895	81	37	on	on	ADP
ijtc-895	81	38	the	the	DET
ijtc-895	81	39	time	time	NOUN
ijtc-895	81	40	the	the	DET
ijtc-895	81	41	transaction	transaction	NOUN
ijtc-895	81	42	occurred	occur	VERB
ijtc-895	81	43	and	and	CCONJ
ijtc-895	81	44	displays	display	NOUN
ijtc-895	81	45	debit	debit	VERB
ijtc-895	81	46	and	and	CCONJ
ijtc-895	81	47	credit	credit	NOUN
ijtc-895	81	48	mutations	mutation	NOUN
ijtc-895	81	49	and	and	CCONJ
ijtc-895	81	50	the	the	DET
ijtc-895	81	51	number	number	NOUN
ijtc-895	81	52	of	of	ADP
ijtc-895	81	53	funds	fund	NOUN
ijtc-895	81	54	used	use	VERB
ijtc-895	81	55	.	.	PUNCT
ijtc-895	82	1	the	the	DET
ijtc-895	82	2	journal	journal	PROPN
ijtc-895	82	3	format	format	NOUN
ijtc-895	82	4	can	can	AUX
ijtc-895	82	5	be	be	AUX
ijtc-895	82	6	seen	see	VERB
ijtc-895	82	7	in	in	ADP
ijtc-895	82	8	detail	detail	NOUN
ijtc-895	82	9	in	in	ADP
ijtc-895	82	10	figure	figure	NOUN
ijtc-895	82	11	1	1	NUM
ijtc-895	82	12	below	below	ADV
ijtc-895	82	13	:	:	PUNCT
ijtc-895	82	14	figure	figure	NOUN
ijtc-895	82	15	2	2	NUM
ijtc-895	82	16	.	.	PUNCT
ijtc-895	82	17	general	general	ADJ
ijtc-895	82	18	journal	journal	PROPN
ijtc-895	82	19	2	2	NUM
ijtc-895	82	20	)	)	PUNCT
ijtc-895	82	21	general	general	ADJ
ijtc-895	82	22	ledger	ledger	NOUN
ijtc-895	82	23	the	the	DET
ijtc-895	82	24	general	general	ADJ
ijtc-895	82	25	ledger	ledger	NOUN
ijtc-895	82	26	is	be	AUX
ijtc-895	82	27	a	a	DET
ijtc-895	82	28	collection	collection	NOUN
ijtc-895	82	29	of	of	ADP
ijtc-895	82	30	accounts	account	NOUN
ijtc-895	82	31	/	/	SYM
ijtc-895	82	32	accounts	account	NOUN
ijtc-895	82	33	that	that	PRON
ijtc-895	82	34	are	be	AUX
ijtc-895	82	35	used	use	VERB
ijtc-895	82	36	in	in	ADP
ijtc-895	82	37	the	the	DET
ijtc-895	82	38	bookkeeping	bookkeeping	NOUN
ijtc-895	82	39	of	of	ADP
ijtc-895	82	40	the	the	DET
ijtc-895	82	41	nagari	nagari	ADJ
ijtc-895	82	42	government	government	NOUN
ijtc-895	82	43	and	and	CCONJ
ijtc-895	82	44	are	be	AUX
ijtc-895	82	45	arranged	arrange	VERB
ijtc-895	82	46	according	accord	VERB
ijtc-895	82	47	to	to	ADP
ijtc-895	82	48	specific	specific	ADJ
ijtc-895	82	49	sequences	sequence	NOUN
ijtc-895	82	50	,	,	PUNCT
ijtc-895	82	51	generally	generally	ADV
ijtc-895	82	52	starting	start	VERB
ijtc-895	82	53	from	from	ADP
ijtc-895	82	54	the	the	DET
ijtc-895	82	55	accounts	account	NOUN
ijtc-895	82	56	on	on	ADP
ijtc-895	82	57	the	the	DET
ijtc-895	82	58	balance	balance	NOUN
ijtc-895	82	59	sheet	sheet	NOUN
ijtc-895	82	60	,	,	PUNCT
ijtc-895	82	61	then	then	ADV
ijtc-895	82	62	accounts	account	VERB
ijtc-895	82	63	for	for	ADP
ijtc-895	82	64	the	the	DET
ijtc-895	82	65	budget	budget	NOUN
ijtc-895	82	66	realization	realization	NOUN
ijtc-895	82	67	report	report	NOUN
ijtc-895	82	68	(	(	PUNCT
ijtc-895	82	69	lra	lra	PROPN
ijtc-895	82	70	)	)	PUNCT
ijtc-895	82	71	,	,	PUNCT
ijtc-895	82	72	operational	operational	ADJ
ijtc-895	82	73	reports	report	NOUN
ijtc-895	82	74	(	(	PUNCT
ijtc-895	82	75	lo	lo	NOUN
ijtc-895	82	76	)	)	PUNCT
ijtc-895	82	77	,	,	PUNCT
ijtc-895	82	78	and	and	CCONJ
ijtc-895	82	79	statement	statement	NOUN
ijtc-895	82	80	of	of	ADP
ijtc-895	82	81	changes	change	NOUN
ijtc-895	82	82	in	in	ADP
ijtc-895	82	83	equity	equity	NOUN
ijtc-895	82	84	(	(	PUNCT
ijtc-895	82	85	lpe	lpe	PROPN
ijtc-895	82	86	)	)	PUNCT
ijtc-895	82	87	.	.	PUNCT
ijtc-895	83	1	the	the	DET
ijtc-895	83	2	process	process	NOUN
ijtc-895	83	3	of	of	ADP
ijtc-895	83	4	transferring	transfer	VERB
ijtc-895	83	5	accounts	account	NOUN
ijtc-895	83	6	contained	contain	VERB
ijtc-895	83	7	in	in	ADP
ijtc-895	83	8	the	the	DET
ijtc-895	83	9	journal	journal	NOUN
ijtc-895	83	10	to	to	ADP
ijtc-895	83	11	the	the	DET
ijtc-895	83	12	general	general	ADJ
ijtc-895	83	13	ledger	ledger	NOUN
ijtc-895	83	14	is	be	AUX
ijtc-895	83	15	called	call	VERB
ijtc-895	83	16	posting	post	VERB
ijtc-895	83	17	.	.	PUNCT
ijtc-895	84	1	the	the	DET
ijtc-895	84	2	following	follow	VERB
ijtc-895	84	3	is	be	AUX
ijtc-895	84	4	an	an	DET
ijtc-895	84	5	image	image	NOUN
ijtc-895	84	6	of	of	ADP
ijtc-895	84	7	the	the	DET
ijtc-895	84	8	general	general	ADJ
ijtc-895	84	9	ledger	ledger	NOUN
ijtc-895	84	10	format	format	NOUN
ijtc-895	84	11	for	for	ADP
ijtc-895	84	12	preparing	prepare	VERB
ijtc-895	84	13	village	village	NOUN
ijtc-895	84	14	financial	financial	ADJ
ijtc-895	84	15	reports	report	NOUN
ijtc-895	84	16	:	:	PUNCT
ijtc-895	84	17	perk	perk	NOUN
ijtc-895	84	18	db	db	PROPN
ijtc-895	84	19	jumlah	jumlah	PROPN
ijtc-895	84	20	perk	perk	PROPN
ijtc-895	84	21	kr	kr	PROPN
ijtc-895	84	22	jumlah	jumlah	PROPN
ijtc-895	84	23	01/12/2022	01/12/2022	PROPN
ijtc-895	84	24	pemerintah	pemerintah	PROPN
ijtc-895	84	25	menerima	menerima	PROPN
ijtc-895	84	26	pendapatan	pendapatan	PROPN
ijtc-895	84	27	asli	asli	PROPN
ijtc-895	84	28	nagari	nagari	PROPN
ijtc-895	84	29	kas	kas	PROPN
ijtc-895	84	30	di	di	PROPN
ijtc-895	84	31	bendahara	bendahara	PROPN
ijtc-895	84	32	penerimaan	penerimaan	VERB
ijtc-895	84	33	1.1.1.01	1.1.1.01	NUM
ijtc-895	84	34	pendapatan	pendapatan	NOUN
ijtc-895	84	35	retribusi	retribusi	NOUN
ijtc-895	84	36	lo	lo	PROPN
ijtc-895	84	37	8.3	8.3	NUM
ijtc-895	84	38	01/12/2022	01/12/2022	NUM
ijtc-895	84	39	bendahara	bendahara	PROPN
ijtc-895	84	40	penerimaan	penerimaan	VERB
ijtc-895	84	41	menyetor	menyetor	NOUN
ijtc-895	84	42	pendapatan	pendapatan	PROPN
ijtc-895	84	43	asli	asli	PROPN
ijtc-895	84	44	sebesar	sebesar	PROPN
ijtc-895	84	45	xx.xxx.xxx	xx.xxx.xxx	PROPN
ijtc-895	84	46	ke	ke	PROPN
ijtc-895	84	47	kas	kas	PROPN
ijtc-895	85	1	nagari	nagari	PROPN
ijtc-895	85	2	rk	rk	PROPN
ijtc-895	85	3	-	-	PUNCT
ijtc-895	85	4	ppkd	ppkd	ADJ
ijtc-895	85	5	3.1.3	3.1.3	PROPN
ijtc-895	85	6	kas	kas	PROPN
ijtc-895	85	7	di	di	PROPN
ijtc-895	85	8	bendahara	bendahara	PROPN
ijtc-895	85	9	penerimaan	penerimaan	VERB
ijtc-895	85	10	1.1.1.01	1.1.1.01	NUM
ijtc-895	85	11	debit	debit	NOUN
ijtc-895	85	12	pemerintah	pemerintah	PROPN
ijtc-895	85	13	nagari	nagari	PROPN
ijtc-895	85	14	abc	abc	PROPN
ijtc-895	85	15	jurnal	jurnal	PROPN
ijtc-895	85	16	lo	lo	PROPN
ijtc-895	85	17	bulan	bulan	PROPN
ijtc-895	85	18	:	:	PUNCT
ijtc-895	85	19	december	december	PROPN
ijtc-895	85	20	2022	2022	NUM
ijtc-895	85	21	tanggal	tanggal	PROPN
ijtc-895	85	22	kode	kode	PROPN
ijtc-895	85	23	pembantu	pembantu	VERB
ijtc-895	85	24	no	no	DET
ijtc-895	85	25	bukti	bukti	ADJ
ijtc-895	85	26	uraian	uraian	ADJ
ijtc-895	85	27	kredit	kredit	PROPN
ijtc-895	85	28	keterangan	keterangan	PROPN
ijtc-895	85	29	menu	menu	VERB
ijtc-895	85	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	85	31	village	village	NOUN
ijtc-895	85	32	fund	fund	NOUN
ijtc-895	85	33	accounting	accounting	NOUN
ijtc-895	85	34	model	model	NOUN
ijtc-895	85	35	in	in	ADP
ijtc-895	85	36	realizing	realize	VERB
ijtc-895	85	37	nagari	nagari	PROPN
ijtc-895	85	38	financial	financial	ADJ
ijtc-895	85	39	accountability	accountability	NOUN
ijtc-895	85	40	yentifa	yentifa	PROPN
ijtc-895	85	41	,	,	PUNCT
ijtc-895	85	42	andriani	andriani	PROPN
ijtc-895	85	43	,	,	PUNCT
ijtc-895	85	44	jr	jr	PROPN
ijtc-895	85	45	,	,	PUNCT
ijtc-895	85	46	aprila	aprila	PROPN
ijtc-895	85	47	,	,	PUNCT
ijtc-895	85	48	and	and	CCONJ
ijtc-895	85	49	gusmita	gusmita	PROPN
ijtc-895	85	50	722	722	NUM
ijtc-895	85	51	|	|	ADV
ijtc-895	85	52	ilomata	ilomata	PROPN
ijtc-895	85	53	international	international	ADJ
ijtc-895	85	54	journal	journal	NOUN
ijtc-895	85	55	of	of	ADP
ijtc-895	85	56	tax	tax	PROPN
ijtc-895	85	57	&	&	CCONJ
ijtc-895	85	58	accounting	accounting	PROPN
ijtc-895	85	59	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-895	85	60	figure	figure	NOUN
ijtc-895	85	61	3	3	NUM
ijtc-895	85	62	.	.	PUNCT
ijtc-895	85	63	general	general	ADJ
ijtc-895	85	64	ledger	ledger	NOUN
ijtc-895	85	65	3	3	NUM
ijtc-895	85	66	)	)	PUNCT
ijtc-895	85	67	trial	trial	NOUN
ijtc-895	85	68	balance	balance	NOUN
ijtc-895	85	69	the	the	DET
ijtc-895	85	70	trial	trial	NOUN
ijtc-895	85	71	balance	balance	NOUN
ijtc-895	85	72	is	be	AUX
ijtc-895	85	73	a	a	DET
ijtc-895	85	74	list	list	NOUN
ijtc-895	85	75	that	that	PRON
ijtc-895	85	76	contains	contain	VERB
ijtc-895	85	77	the	the	DET
ijtc-895	85	78	balances	balance	NOUN
ijtc-895	85	79	of	of	ADP
ijtc-895	85	80	all	all	DET
ijtc-895	85	81	accounts	account	NOUN
ijtc-895	85	82	/	/	SYM
ijtc-895	85	83	estimates	estimate	NOUN
ijtc-895	85	84	in	in	ADP
ijtc-895	85	85	the	the	DET
ijtc-895	85	86	general	general	ADJ
ijtc-895	85	87	ledger	ledger	NOUN
ijtc-895	85	88	.	.	PUNCT
ijtc-895	86	1	preparing	prepare	VERB
ijtc-895	86	2	a	a	DET
ijtc-895	86	3	trial	trial	NOUN
ijtc-895	86	4	balance	balance	NOUN
ijtc-895	86	5	tests	test	VERB
ijtc-895	86	6	the	the	DET
ijtc-895	86	7	similarities	similarity	NOUN
ijtc-895	86	8	of	of	ADP
ijtc-895	86	9	debit	debit	NOUN
ijtc-895	86	10	and	and	CCONJ
ijtc-895	86	11	credit	credit	NOUN
ijtc-895	86	12	mutations	mutation	NOUN
ijtc-895	86	13	in	in	ADP
ijtc-895	86	14	the	the	DET
ijtc-895	86	15	general	general	ADJ
ijtc-895	86	16	ledger	ledger	NOUN
ijtc-895	86	17	and	and	CCONJ
ijtc-895	86	18	simplifies	simplifie	NOUN
ijtc-895	86	19	the	the	DET
ijtc-895	86	20	process	process	NOUN
ijtc-895	86	21	of	of	ADP
ijtc-895	86	22	preparing	prepare	VERB
ijtc-895	86	23	financial	financial	ADJ
ijtc-895	86	24	reports	report	NOUN
ijtc-895	86	25	(	(	PUNCT
ijtc-895	86	26	kasmir	kasmir	PROPN
ijtc-895	86	27	,	,	PUNCT
ijtc-895	86	28	2008	2008	NUM
ijtc-895	86	29	)	)	PUNCT
ijtc-895	86	30	.	.	PUNCT
ijtc-895	87	1	the	the	DET
ijtc-895	87	2	following	follow	VERB
ijtc-895	87	3	is	be	AUX
ijtc-895	87	4	a	a	DET
ijtc-895	87	5	trial	trial	NOUN
ijtc-895	87	6	balance	balance	NOUN
ijtc-895	87	7	model	model	NOUN
ijtc-895	87	8	in	in	ADP
ijtc-895	87	9	the	the	DET
ijtc-895	87	10	village	village	NOUN
ijtc-895	87	11	government	government	NOUN
ijtc-895	87	12	financial	financial	ADJ
ijtc-895	87	13	statements	statement	NOUN
ijtc-895	87	14	:	:	PUNCT
ijtc-895	87	15	figure	figure	NOUN
ijtc-895	87	16	4	4	NUM
ijtc-895	87	17	.	.	PUNCT
ijtc-895	87	18	trial	trial	NOUN
ijtc-895	87	19	balance	balance	NOUN
ijtc-895	87	20	4	4	NUM
ijtc-895	87	21	)	)	PUNCT
ijtc-895	87	22	adjusting	adjust	VERB
ijtc-895	87	23	journal	journal	ADJ
ijtc-895	87	24	entry	entry	NOUN
ijtc-895	87	25	in	in	ADP
ijtc-895	87	26	preparing	prepare	VERB
ijtc-895	87	27	financial	financial	ADJ
ijtc-895	87	28	reports	report	NOUN
ijtc-895	87	29	,	,	PUNCT
ijtc-895	87	30	data	datum	NOUN
ijtc-895	87	31	discrepancies	discrepancy	NOUN
ijtc-895	87	32	are	be	AUX
ijtc-895	87	33	often	often	ADV
ijtc-895	87	34	found	find	VERB
ijtc-895	87	35	in	in	ADP
ijtc-895	87	36	the	the	DET
ijtc-895	87	37	trial	trial	NOUN
ijtc-895	87	38	balance	balance	NOUN
ijtc-895	87	39	,	,	PUNCT
ijtc-895	87	40	which	which	PRON
ijtc-895	87	41	hinders	hinder	VERB
ijtc-895	87	42	preparing	prepare	VERB
ijtc-895	87	43	financial	financial	ADJ
ijtc-895	87	44	reports	report	NOUN
ijtc-895	87	45	.	.	PUNCT
ijtc-895	88	1	therefore	therefore	ADV
ijtc-895	88	2	,	,	PUNCT
ijtc-895	88	3	adjusting	adjust	VERB
ijtc-895	88	4	journals	journal	NOUN
ijtc-895	88	5	are	be	AUX
ijtc-895	88	6	needed	need	VERB
ijtc-895	88	7	so	so	SCONJ
ijtc-895	88	8	that	that	SCONJ
ijtc-895	88	9	each	each	DET
ijtc-895	88	10	nominal	nominal	ADJ
ijtc-895	88	11	account	account	NOUN
ijtc-895	88	12	shows	show	VERB
ijtc-895	88	13	income	income	NOUN
ijtc-895	88	14	and	and	CCONJ
ijtc-895	88	15	expenditure	expenditure	NOUN
ijtc-895	88	16	that	that	PRON
ijtc-895	88	17	must	must	AUX
ijtc-895	88	18	be	be	AUX
ijtc-895	88	19	recognized	recognize	VERB
ijtc-895	88	20	in	in	ADP
ijtc-895	88	21	an	an	DET
ijtc-895	88	22	accounting	accounting	NOUN
ijtc-895	88	23	period	period	NOUN
ijtc-895	88	24	,	,	PUNCT
ijtc-895	88	25	and	and	CCONJ
ijtc-895	89	1	accurate	accurate	ADJ
ijtc-895	89	2	no	no	INTJ
ijtc-895	89	3	.	.	PUNCT
ijtc-895	90	1	perkiraan	perkiraan	NOUN
ijtc-895	90	2	:	:	PUNCT
ijtc-895	90	3	1.1.1.01	1.1.1.01	NUM
ijtc-895	90	4	nama	nama	PROPN
ijtc-895	90	5	perkiraan	perkiraan	NOUN
ijtc-895	90	6	:	:	PUNCT
ijtc-895	91	1	kas	kas	PROPN
ijtc-895	91	2	di	di	PROPN
ijtc-895	91	3	bendahara	bendahara	PROPN
ijtc-895	91	4	penerimaan	penerimaan	VERB
ijtc-895	91	5	perkiraan	perkiraan	NOUN
ijtc-895	92	1	d	d	PROPN
ijtc-895	92	2	/	/	SYM
ijtc-895	92	3	k	k	NOUN
ijtc-895	92	4	:	:	PUNCT
ijtc-895	92	5	debit	debit	VERB
ijtc-895	92	6	no	no	DET
ijtc-895	92	7	sumber	sumber	NOUN
ijtc-895	92	8	jurnal	jurnal	PROPN
ijtc-895	92	9	saldo	saldo	PROPN
ijtc-895	92	10	awal	awal	PROPN
ijtc-895	92	11	debit	debit	PROPN
ijtc-895	92	12	kredit	kredit	PROPN
ijtc-895	92	13	saldo	saldo	PROPN
ijtc-895	92	14	akhir	akhir	PROPN
ijtc-895	92	15	1	1	NUM
ijtc-895	92	16	lo	lo	PROPN
ijtc-895	92	17	-rp	-rp	PRON
ijtc-895	92	18	-rp	-rp	ADJ
ijtc-895	92	19	2	2	NUM
ijtc-895	92	20	lra	lra	NOUN
ijtc-895	92	21	-rp	-rp	X
ijtc-895	92	22	-rp	-rp	PROPN
ijtc-895	92	23	3	3	NUM
ijtc-895	92	24	j.memo	j.memo	NOUN
ijtc-895	92	25	-rp	-rp	ADJ
ijtc-895	92	26	-rp	-rp	PUNCT
ijtc-895	92	27	1.1.1.01	1.1.1.01	NUM
ijtc-895	92	28	jumlah	jumlah	PROPN
ijtc-895	92	29	-rp	-rp	X
ijtc-895	92	30	-rp	-rp	PUNCT
ijtc-895	92	31	-rp	-rp	PUNCT
ijtc-895	92	32	-rp	-rp	PUNCT
ijtc-895	92	33	pemerintah	pemerintah	PROPN
ijtc-895	92	34	nagari	nagari	PROPN
ijtc-895	92	35	abc	abc	PROPN
ijtc-895	92	36	buku	buku	PROPN
ijtc-895	92	37	besar	besar	PROPN
ijtc-895	92	38	bulan	bulan	PROPN
ijtc-895	92	39	:	:	PUNCT
ijtc-895	93	1	december	december	PROPN
ijtc-895	93	2	2022	2022	NUM
ijtc-895	93	3	menu	menu	NOUN
ijtc-895	93	4	per	per	ADP
ijtc-895	93	5	01/12/2022	01/12/2022	NOUN
ijtc-895	93	6	1	1	NUM
ijtc-895	93	7	aset	aset	VERB
ijtc-895	93	8	1.1	1.1	NUM
ijtc-895	93	9	aset	aset	NOUN
ijtc-895	93	10	lancar	lancar	NOUN
ijtc-895	93	11	1.1.1	1.1.1	PROPN
ijtc-895	93	12	kas	kas	PROPN
ijtc-895	93	13	dan	dan	PROPN
ijtc-895	93	14	bank	bank	PROPN
ijtc-895	93	15	1.1.1.01	1.1.1.01	NUM
ijtc-895	93	16	kas	kas	PROPN
ijtc-895	93	17	di	di	PROPN
ijtc-895	93	18	bendahara	bendahara	PROPN
ijtc-895	93	19	penerimaan	penerimaan	VERB
ijtc-895	93	20	1.1.1.02	1.1.1.02	NUM
ijtc-895	93	21	kas	kas	PROPN
ijtc-895	93	22	di	di	PROPN
ijtc-895	93	23	bendahara	bendahara	PROPN
ijtc-895	93	24	pengeluaran	pengeluaran	VERB
ijtc-895	93	25	-rp	-rp	X
ijtc-895	93	26	1.1.1.03	1.1.1.03	NUM
ijtc-895	93	27	rekening	rekene	VERB
ijtc-895	93	28	kas	kas	PROPN
ijtc-895	93	29	desa	desa	PROPN
ijtc-895	93	30	-rp	-rp	AUX
ijtc-895	93	31	no	no	DET
ijtc-895	93	32	perkiraan	perkiraan	NOUN
ijtc-895	93	33	nama	nama	PROPN
ijtc-895	93	34	perkiraan	perkiraan	PROPN
ijtc-895	93	35	saldo	saldo	PROPN
ijtc-895	93	36	pemerintah	pemerintah	PROPN
ijtc-895	93	37	nagari	nagari	PROPN
ijtc-895	93	38	abc	abc	PROPN
ijtc-895	93	39	neraca	neraca	PROPN
ijtc-895	93	40	saldo	saldo	PROPN
ijtc-895	93	41	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	93	42	village	village	PROPN
ijtc-895	93	43	fund	fund	NOUN
ijtc-895	93	44	accounting	accounting	NOUN
ijtc-895	93	45	model	model	NOUN
ijtc-895	93	46	in	in	ADP
ijtc-895	93	47	realizing	realize	VERB
ijtc-895	93	48	nagari	nagari	PROPN
ijtc-895	93	49	financial	financial	ADJ
ijtc-895	93	50	accountability	accountability	NOUN
ijtc-895	93	51	yentifa	yentifa	PROPN
ijtc-895	93	52	,	,	PUNCT
ijtc-895	93	53	andriani	andriani	PROPN
ijtc-895	93	54	,	,	PUNCT
ijtc-895	93	55	jr	jr	PROPN
ijtc-895	93	56	,	,	PUNCT
ijtc-895	93	57	aprila	aprila	PROPN
ijtc-895	93	58	,	,	PUNCT
ijtc-895	93	59	and	and	CCONJ
ijtc-895	93	60	gusmita	gusmita	PROPN
ijtc-895	93	61	723	723	NUM
ijtc-895	93	62	|	|	ADV
ijtc-895	93	63	ilomata	ilomata	PROPN
ijtc-895	93	64	international	international	ADJ
ijtc-895	93	65	journal	journal	NOUN
ijtc-895	93	66	of	of	ADP
ijtc-895	93	67	tax	tax	PROPN
ijtc-895	93	68	&	&	CCONJ
ijtc-895	93	69	accounting	account	VERB
ijtc-895	93	70	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-895	93	71	accounts	account	NOUN
ijtc-895	93	72	,	,	PUNCT
ijtc-895	93	73	especially	especially	ADV
ijtc-895	93	74	assets	asset	NOUN
ijtc-895	93	75	and	and	CCONJ
ijtc-895	93	76	liabilities	liability	NOUN
ijtc-895	93	77	,	,	PUNCT
ijtc-895	93	78	show	show	VERB
ijtc-895	93	79	the	the	DET
ijtc-895	93	80	actual	actual	ADJ
ijtc-895	93	81	amount	amount	NOUN
ijtc-895	93	82	in	in	ADP
ijtc-895	93	83	the	the	DET
ijtc-895	93	84	accounting	accounting	NOUN
ijtc-895	93	85	period	period	NOUN
ijtc-895	93	86	.	.	PUNCT
ijtc-895	94	1	the	the	DET
ijtc-895	94	2	format	format	NOUN
ijtc-895	94	3	for	for	ADP
ijtc-895	94	4	the	the	DET
ijtc-895	94	5	adjusting	adjust	VERB
ijtc-895	94	6	journal	journal	NOUN
ijtc-895	94	7	itself	itself	PRON
ijtc-895	94	8	is	be	AUX
ijtc-895	94	9	generally	generally	ADV
ijtc-895	94	10	similar	similar	ADJ
ijtc-895	94	11	to	to	ADP
ijtc-895	94	12	the	the	DET
ijtc-895	94	13	general	general	ADJ
ijtc-895	94	14	journal	journal	PROPN
ijtc-895	94	15	format	format	NOUN
ijtc-895	94	16	.	.	PUNCT
ijtc-895	95	1	5	5	X
ijtc-895	95	2	)	)	PUNCT
ijtc-895	95	3	worksheet	worksheet	NOUN
ijtc-895	95	4	the	the	DET
ijtc-895	95	5	worksheet	worksheet	NOUN
ijtc-895	95	6	is	be	AUX
ijtc-895	95	7	a	a	DET
ijtc-895	95	8	columnar	columnar	ADJ
ijtc-895	95	9	paper	paper	NOUN
ijtc-895	95	10	designed	design	VERB
ijtc-895	95	11	to	to	PART
ijtc-895	95	12	collect	collect	VERB
ijtc-895	95	13	all	all	DET
ijtc-895	95	14	the	the	DET
ijtc-895	95	15	accounting	accounting	NOUN
ijtc-895	95	16	data	datum	NOUN
ijtc-895	95	17	needed	need	VERB
ijtc-895	95	18	when	when	SCONJ
ijtc-895	95	19	the	the	DET
ijtc-895	95	20	skpd	skpd	NOUN
ijtc-895	95	21	prepares	prepare	VERB
ijtc-895	95	22	financial	financial	ADJ
ijtc-895	95	23	reports	report	NOUN
ijtc-895	95	24	systematically	systematically	ADV
ijtc-895	95	25	.	.	PUNCT
ijtc-895	96	1	the	the	DET
ijtc-895	96	2	worksheet	worksheet	NOUN
ijtc-895	96	3	is	be	AUX
ijtc-895	96	4	not	not	PART
ijtc-895	96	5	part	part	NOUN
ijtc-895	96	6	of	of	ADP
ijtc-895	96	7	the	the	DET
ijtc-895	96	8	formal	formal	ADJ
ijtc-895	96	9	accounting	accounting	NOUN
ijtc-895	96	10	records	record	NOUN
ijtc-895	96	11	.	.	PUNCT
ijtc-895	97	1	because	because	SCONJ
ijtc-895	97	2	of	of	ADP
ijtc-895	97	3	its	its	PRON
ijtc-895	97	4	informal	informal	ADJ
ijtc-895	97	5	nature	nature	NOUN
ijtc-895	97	6	,	,	PUNCT
ijtc-895	97	7	the	the	DET
ijtc-895	97	8	drafting	drafting	NOUN
ijtc-895	97	9	can	can	AUX
ijtc-895	97	10	also	also	ADV
ijtc-895	97	11	be	be	AUX
ijtc-895	97	12	done	do	VERB
ijtc-895	97	13	using	use	VERB
ijtc-895	97	14	a	a	DET
ijtc-895	97	15	pencil	pencil	NOUN
ijtc-895	97	16	,	,	PUNCT
ijtc-895	97	17	making	make	VERB
ijtc-895	97	18	correcting	correct	VERB
ijtc-895	97	19	if	if	SCONJ
ijtc-895	97	20	something	something	PRON
ijtc-895	97	21	goes	go	VERB
ijtc-895	97	22	wrong	wrong	ADV
ijtc-895	97	23	easier	easy	ADJ
ijtc-895	97	24	.	.	PUNCT
ijtc-895	98	1	the	the	DET
ijtc-895	98	2	purpose	purpose	NOUN
ijtc-895	98	3	of	of	ADP
ijtc-895	98	4	making	make	VERB
ijtc-895	98	5	a	a	DET
ijtc-895	98	6	worksheet	worksheet	NOUN
ijtc-895	98	7	is	be	AUX
ijtc-895	98	8	to	to	PART
ijtc-895	98	9	simplify	simplify	VERB
ijtc-895	98	10	financial	financial	ADJ
ijtc-895	98	11	reports	report	NOUN
ijtc-895	98	12	,	,	PUNCT
ijtc-895	98	13	summarize	summarize	VERB
ijtc-895	98	14	information	information	NOUN
ijtc-895	98	15	from	from	ADP
ijtc-895	98	16	the	the	DET
ijtc-895	98	17	trial	trial	NOUN
ijtc-895	98	18	balance	balance	NOUN
ijtc-895	98	19	and	and	CCONJ
ijtc-895	98	20	adjustment	adjustment	NOUN
ijtc-895	98	21	data	datum	NOUN
ijtc-895	98	22	,	,	PUNCT
ijtc-895	98	23	and	and	CCONJ
ijtc-895	98	24	make	make	VERB
ijtc-895	98	25	it	it	PRON
ijtc-895	98	26	easier	easy	ADJ
ijtc-895	98	27	to	to	PART
ijtc-895	98	28	find	find	VERB
ijtc-895	98	29	errors	error	NOUN
ijtc-895	98	30	that	that	PRON
ijtc-895	98	31	might	might	AUX
ijtc-895	98	32	be	be	AUX
ijtc-895	98	33	made	make	VERB
ijtc-895	98	34	in	in	ADP
ijtc-895	98	35	making	make	VERB
ijtc-895	98	36	adjusting	adjust	VERB
ijtc-895	98	37	entries	entry	NOUN
ijtc-895	98	38	.	.	PUNCT
ijtc-895	99	1	the	the	DET
ijtc-895	99	2	form	form	NOUN
ijtc-895	99	3	of	of	ADP
ijtc-895	99	4	the	the	DET
ijtc-895	99	5	worksheet	worksheet	NOUN
ijtc-895	99	6	is	be	AUX
ijtc-895	99	7	as	as	SCONJ
ijtc-895	99	8	follows	follow	VERB
ijtc-895	99	9	:	:	PUNCT
ijtc-895	99	10	figure	figure	NOUN
ijtc-895	99	11	5	5	NUM
ijtc-895	99	12	.	.	PUNCT
ijtc-895	99	13	worksheet	worksheet	NOUN
ijtc-895	99	14	6	6	NUM
ijtc-895	99	15	)	)	PUNCT
ijtc-895	99	16	financial	financial	ADJ
ijtc-895	99	17	statement	statement	NOUN
ijtc-895	99	18	based	base	VERB
ijtc-895	99	19	on	on	ADP
ijtc-895	99	20	the	the	DET
ijtc-895	99	21	regulation	regulation	NOUN
ijtc-895	99	22	of	of	ADP
ijtc-895	99	23	the	the	DET
ijtc-895	99	24	minister	minister	NOUN
ijtc-895	99	25	of	of	ADP
ijtc-895	99	26	home	home	NOUN
ijtc-895	99	27	affairs	affair	NOUN
ijtc-895	99	28	number	number	NOUN
ijtc-895	99	29	20	20	NUM
ijtc-895	99	30	of	of	ADP
ijtc-895	99	31	2018	2018	NUM
ijtc-895	99	32	concerning	concern	VERB
ijtc-895	99	33	the	the	DET
ijtc-895	99	34	application	application	NOUN
ijtc-895	99	35	of	of	ADP
ijtc-895	99	36	accrual	accrual	ADJ
ijtc-895	99	37	-	-	PUNCT
ijtc-895	99	38	based	base	VERB
ijtc-895	99	39	government	government	NOUN
ijtc-895	99	40	accounting	accounting	NOUN
ijtc-895	99	41	standards	standard	NOUN
ijtc-895	99	42	for	for	ADP
ijtc-895	99	43	managing	manage	VERB
ijtc-895	99	44	village	village	NOUN
ijtc-895	99	45	finances	finance	NOUN
ijtc-895	99	46	it	it	PRON
ijtc-895	99	47	is	be	AUX
ijtc-895	99	48	stated	state	VERB
ijtc-895	99	49	that	that	SCONJ
ijtc-895	99	50	the	the	DET
ijtc-895	99	51	regional	regional	ADJ
ijtc-895	99	52	work	work	NOUN
ijtc-895	99	53	units	unit	NOUN
ijtc-895	99	54	(	(	PUNCT
ijtc-895	99	55	skpd	skpd	VERB
ijtc-895	99	56	)	)	PUNCT
ijtc-895	99	57	are	be	AUX
ijtc-895	99	58	required	require	VERB
ijtc-895	99	59	to	to	PART
ijtc-895	99	60	prepare	prepare	VERB
ijtc-895	99	61	financial	financial	ADJ
ijtc-895	99	62	reports	report	NOUN
ijtc-895	99	63	.	.	PUNCT
ijtc-895	100	1	the	the	DET
ijtc-895	100	2	regional	regional	ADJ
ijtc-895	100	3	work	work	NOUN
ijtc-895	100	4	unit	unit	NOUN
ijtc-895	100	5	(	(	PUNCT
ijtc-895	100	6	skpd	skpd	PROPN
ijtc-895	100	7	)	)	PUNCT
ijtc-895	100	8	is	be	AUX
ijtc-895	100	9	an	an	DET
ijtc-895	100	10	accounting	accounting	NOUN
ijtc-895	100	11	entity	entity	NOUN
ijtc-895	100	12	,	,	PUNCT
ijtc-895	100	13	so	so	SCONJ
ijtc-895	100	14	the	the	DET
ijtc-895	100	15	skpd	skpd	NOUN
ijtc-895	100	16	is	be	AUX
ijtc-895	100	17	tasked	task	VERB
ijtc-895	100	18	with	with	ADP
ijtc-895	100	19	preparing	prepare	VERB
ijtc-895	100	20	5	5	NUM
ijtc-895	100	21	(	(	PUNCT
ijtc-895	100	22	five	five	NUM
ijtc-895	100	23	)	)	PUNCT
ijtc-895	100	24	types	type	NOUN
ijtc-895	100	25	of	of	ADP
ijtc-895	100	26	financial	financial	ADJ
ijtc-895	100	27	reports	report	NOUN
ijtc-895	100	28	,	,	PUNCT
ijtc-895	100	29	namely	namely	ADV
ijtc-895	100	30	:	:	PUNCT
ijtc-895	100	31	(	(	PUNCT
ijtc-895	100	32	1	1	X
ijtc-895	100	33	)	)	PUNCT
ijtc-895	100	34	budget	budget	NOUN
ijtc-895	100	35	realization	realization	NOUN
ijtc-895	100	36	report	report	NOUN
ijtc-895	100	37	(	(	PUNCT
ijtc-895	100	38	lra	lra	NOUN
ijtc-895	100	39	)	)	PUNCT
ijtc-895	100	40	,	,	PUNCT
ijtc-895	100	41	(	(	PUNCT
ijtc-895	100	42	2	2	X
ijtc-895	100	43	)	)	PUNCT
ijtc-895	100	44	balance	balance	NOUN
ijtc-895	100	45	sheet	sheet	NOUN
ijtc-895	100	46	,	,	PUNCT
ijtc-895	100	47	(	(	PUNCT
ijtc-895	100	48	3	3	X
ijtc-895	100	49	)	)	PUNCT
ijtc-895	100	50	operational	operational	ADJ
ijtc-895	100	51	report	report	NOUN
ijtc-895	100	52	(	(	PUNCT
ijtc-895	100	53	lo	lo	NOUN
ijtc-895	100	54	)	)	PUNCT
ijtc-895	100	55	,	,	PUNCT
ijtc-895	100	56	(	(	PUNCT
ijtc-895	100	57	4	4	X
ijtc-895	100	58	)	)	PUNCT
ijtc-895	100	59	report	report	NOUN
ijtc-895	100	60	on	on	ADP
ijtc-895	100	61	changes	change	NOUN
ijtc-895	100	62	in	in	ADP
ijtc-895	100	63	equity	equity	NOUN
ijtc-895	100	64	(	(	PUNCT
ijtc-895	100	65	lpe	lpe	NOUN
ijtc-895	100	66	)	)	PUNCT
ijtc-895	100	67	,	,	PUNCT
ijtc-895	100	68	and	and	CCONJ
ijtc-895	100	69	notes	note	NOUN
ijtc-895	100	70	to	to	ADP
ijtc-895	100	71	financial	financial	ADJ
ijtc-895	100	72	statements	statement	NOUN
ijtc-895	100	73	(	(	PUNCT
ijtc-895	100	74	2018	2018	NUM
ijtc-895	100	75	)	)	PUNCT
ijtc-895	100	76	.	.	PUNCT
ijtc-895	101	1	debit	debit	NOUN
ijtc-895	101	2	kredit	kredit	PROPN
ijtc-895	101	3	1	1	NUM
ijtc-895	101	4	aset	aset	VERB
ijtc-895	101	5	d	d	PROPN
ijtc-895	101	6	1.1	1.1	NUM
ijtc-895	101	7	aset	aset	NOUN
ijtc-895	101	8	lancar	lancar	NOUN
ijtc-895	102	1	d	d	PROPN
ijtc-895	102	2	1.1.1	1.1.1	PROPN
ijtc-895	102	3	kas	kas	PROPN
ijtc-895	102	4	dan	dan	PROPN
ijtc-895	102	5	bank	bank	PROPN
ijtc-895	103	1	d	d	PROPN
ijtc-895	103	2	1.1.1.01	1.1.1.01	NUM
ijtc-895	103	3	kas	kas	PROPN
ijtc-895	103	4	di	di	PROPN
ijtc-895	103	5	bendahara	bendahara	PROPN
ijtc-895	103	6	penerimaan	penerimaan	VERB
ijtc-895	103	7	d	d	PROPN
ijtc-895	103	8	1.1.1.02	1.1.1.02	PROPN
ijtc-895	103	9	kas	kas	PROPN
ijtc-895	103	10	di	di	PROPN
ijtc-895	103	11	bendahara	bendahara	PROPN
ijtc-895	103	12	pengeluaran	pengeluaran	VERB
ijtc-895	103	13	d	d	PROPN
ijtc-895	103	14	1.1.1.03	1.1.1.03	NUM
ijtc-895	103	15	rekening	rekene	VERB
ijtc-895	103	16	kas	kas	PROPN
ijtc-895	103	17	nagari	nagari	PROPN
ijtc-895	103	18	d	d	PROPN
ijtc-895	103	19	1.1.3	1.1.3	NUM
ijtc-895	103	20	persediaan	persediaan	VERB
ijtc-895	103	21	1.1.3.02	1.1.3.02	NUM
ijtc-895	103	22	persediaan	persediaan	VERB
ijtc-895	103	23	alat	alat	PROPN
ijtc-895	103	24	tulis	tulis	PROPN
ijtc-895	103	25	kantor	kantor	PROPN
ijtc-895	103	26	d	d	PROPN
ijtc-895	103	27	1.1.3.05	1.1.3.05	PROPN
ijtc-895	103	28	persediaan	persediaan	VERB
ijtc-895	103	29	bahan	bahan	PROPN
ijtc-895	103	30	/	/	SYM
ijtc-895	103	31	material	material	PROPN
ijtc-895	103	32	d	d	PROPN
ijtc-895	103	33	1.1.3.06	1.1.3.06	PROPN
ijtc-895	103	34	persediaan	persediaan	VERB
ijtc-895	103	35	alat	alat	PROPN
ijtc-895	103	36	-	-	PUNCT
ijtc-895	103	37	alat	alat	PROPN
ijtc-895	103	38	kebersihan	kebersihan	PROPN
ijtc-895	103	39	/	/	SYM
ijtc-895	103	40	bahan	bahan	PROPN
ijtc-895	103	41	pembersih	pembersih	PROPN
ijtc-895	103	42	d	d	PROPN
ijtc-895	103	43	1.1.3.08	1.1.3.08	NUM
ijtc-895	103	44	persediaan	persediaan	VERB
ijtc-895	103	45	barang	barang	PROPN
ijtc-895	103	46	untuk	untuk	PROPN
ijtc-895	104	1	dihibahkan	dihibahkan	PROPN
ijtc-895	104	2	kepada	kepada	PROPN
ijtc-895	104	3	masyarakat	masyarakat	PROPN
ijtc-895	105	1	d	d	PROPN
ijtc-895	105	2	pemerintah	pemerintah	PROPN
ijtc-895	105	3	nagari	nagari	PROPN
ijtc-895	105	4	abc	abc	PROPN
ijtc-895	105	5	neraca	neraca	PROPN
ijtc-895	105	6	bulan	bulan	PROPN
ijtc-895	105	7	:	:	PUNCT
ijtc-895	106	1	december	december	PROPN
ijtc-895	106	2	2022	2022	NUM
ijtc-895	106	3	no	no	DET
ijtc-895	106	4	perkiraan	perkiraan	NOUN
ijtc-895	106	5	nama	nama	PROPN
ijtc-895	106	6	perkiraan	perkiraan	PROPN
ijtc-895	106	7	perkiraan	perkiraan	PROPN
ijtc-895	107	1	d	d	PROPN
ijtc-895	107	2	/	/	SYM
ijtc-895	107	3	k	k	PROPN
ijtc-895	107	4	neraca	neraca	PROPN
ijtc-895	107	5	saldo	saldo	PROPN
ijtc-895	107	6	menu	menu	PROPN
ijtc-895	107	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	107	8	village	village	NOUN
ijtc-895	107	9	fund	fund	NOUN
ijtc-895	107	10	accounting	accounting	NOUN
ijtc-895	107	11	model	model	NOUN
ijtc-895	107	12	in	in	ADP
ijtc-895	107	13	realizing	realize	VERB
ijtc-895	107	14	nagari	nagari	PROPN
ijtc-895	107	15	financial	financial	ADJ
ijtc-895	107	16	accountability	accountability	NOUN
ijtc-895	107	17	yentifa	yentifa	PROPN
ijtc-895	107	18	,	,	PUNCT
ijtc-895	107	19	andriani	andriani	PROPN
ijtc-895	107	20	,	,	PUNCT
ijtc-895	107	21	jr	jr	PROPN
ijtc-895	107	22	,	,	PUNCT
ijtc-895	107	23	aprila	aprila	PROPN
ijtc-895	107	24	,	,	PUNCT
ijtc-895	107	25	and	and	CCONJ
ijtc-895	107	26	gusmita	gusmita	PROPN
ijtc-895	107	27	724	724	NUM
ijtc-895	108	1	|	|	ADV
ijtc-895	108	2	ilomata	ilomata	PROPN
ijtc-895	108	3	international	international	ADJ
ijtc-895	108	4	journal	journal	NOUN
ijtc-895	108	5	of	of	ADP
ijtc-895	108	6	tax	tax	PROPN
ijtc-895	108	7	&	&	CCONJ
ijtc-895	108	8	accounting	accounting	PROPN
ijtc-895	108	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	108	10	the	the	DET
ijtc-895	108	11	following	following	NOUN
ijtc-895	108	12	is	be	AUX
ijtc-895	108	13	a	a	DET
ijtc-895	108	14	model	model	NOUN
ijtc-895	108	15	of	of	ADP
ijtc-895	108	16	the	the	DET
ijtc-895	108	17	nagari	nagari	PROPN
ijtc-895	108	18	government	government	NOUN
ijtc-895	108	19	's	's	PART
ijtc-895	108	20	financial	financial	ADJ
ijtc-895	108	21	reports	report	NOUN
ijtc-895	108	22	following	follow	VERB
ijtc-895	108	23	the	the	DET
ijtc-895	108	24	established	establish	VERB
ijtc-895	108	25	rules	rule	NOUN
ijtc-895	108	26	:	:	PUNCT
ijtc-895	108	27	a.	a.	PROPN
ijtc-895	108	28	operational	operational	PROPN
ijtc-895	108	29	report	report	PROPN
ijtc-895	108	30	model	model	NOUN
ijtc-895	108	31	figure	figure	NOUN
ijtc-895	108	32	6	6	NUM
ijtc-895	108	33	.	.	PUNCT
ijtc-895	109	1	operational	operational	PROPN
ijtc-895	109	2	report	report	PROPN
ijtc-895	109	3	b.	b.	PROPN
ijtc-895	109	4	statement	statement	NOUN
ijtc-895	109	5	of	of	ADP
ijtc-895	109	6	changes	change	NOUN
ijtc-895	109	7	in	in	ADP
ijtc-895	109	8	equity	equity	NOUN
ijtc-895	109	9	model	model	NOUN
ijtc-895	109	10	figure	figure	NOUN
ijtc-895	109	11	7	7	NUM
ijtc-895	109	12	.	.	PUNCT
ijtc-895	109	13	statement	statement	NOUN
ijtc-895	109	14	of	of	ADP
ijtc-895	109	15	changes	change	NOUN
ijtc-895	109	16	in	in	ADP
ijtc-895	109	17	equity	equity	NOUN
ijtc-895	109	18	..	..	PUNCT
ijtc-895	109	19	.	.	PUNCT
ijtc-895	109	20	.	.	PUNCT
ijtc-895	109	21	.	.	PUNCT
ijtc-895	109	22	.	.	PUNCT
ijtc-895	109	23	.	.	PUNCT
ijtc-895	109	24	.	.	PUNCT
ijtc-895	109	25	.	.	PUNCT
ijtc-895	109	26	.	.	PUNCT
ijtc-895	109	27	.	.	PUNCT
ijtc-895	109	28	.	.	PUNCT
ijtc-895	109	29	.	.	PUNCT
ijtc-895	109	30	.	.	PUNCT
ijtc-895	109	31	.	.	PUNCT
ijtc-895	110	1	.	.	PUNCT
ijtc-895	110	2	.	.	PUNCT
ijtc-895	111	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-895	111	2	village	village	NOUN
ijtc-895	111	3	fund	fund	NOUN
ijtc-895	111	4	accounting	accounting	NOUN
ijtc-895	111	5	model	model	NOUN
ijtc-895	111	6	in	in	ADP
ijtc-895	111	7	realizing	realize	VERB
ijtc-895	111	8	nagari	nagari	PROPN
ijtc-895	111	9	financial	financial	ADJ
ijtc-895	111	10	accountability	accountability	NOUN
ijtc-895	111	11	yentifa	yentifa	PROPN
ijtc-895	111	12	,	,	PUNCT
ijtc-895	111	13	andriani	andriani	PROPN
ijtc-895	111	14	,	,	PUNCT
ijtc-895	111	15	jr	jr	PROPN
ijtc-895	111	16	,	,	PUNCT
ijtc-895	111	17	aprila	aprila	PROPN
ijtc-895	111	18	,	,	PUNCT
ijtc-895	111	19	and	and	CCONJ
ijtc-895	111	20	gusmita	gusmita	X
ijtc-895	111	21	725	725	NUM
ijtc-895	111	22	|	|	ADV
ijtc-895	111	23	ilomata	ilomata	PROPN
ijtc-895	111	24	international	international	ADJ
ijtc-895	111	25	journal	journal	NOUN
ijtc-895	111	26	of	of	ADP
ijtc-895	111	27	tax	tax	PROPN
ijtc-895	111	28	&	&	CCONJ
ijtc-895	111	29	accounting	accounting	PROPN
ijtc-895	111	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	111	31	c.	c.	PROPN
ijtc-895	111	32	balance	balance	PROPN
ijtc-895	111	33	sheet	sheet	NOUN
ijtc-895	111	34	model	model	NOUN
ijtc-895	111	35	figure	figure	NOUN
ijtc-895	111	36	8	8	NUM
ijtc-895	111	37	.	.	PUNCT
ijtc-895	111	38	balance	balance	NOUN
ijtc-895	111	39	sheet	sheet	NOUN
ijtc-895	111	40	d.	d.	PROPN
ijtc-895	111	41	budget	budget	PROPN
ijtc-895	111	42	realization	realization	PROPN
ijtc-895	111	43	report	report	NOUN
ijtc-895	111	44	model	model	NOUN
ijtc-895	111	45	figure	figure	NOUN
ijtc-895	111	46	9	9	NUM
ijtc-895	111	47	.	.	PUNCT
ijtc-895	111	48	budget	budget	NOUN
ijtc-895	111	49	realization	realization	NOUN
ijtc-895	111	50	report	report	NOUN
ijtc-895	111	51	…	…	PUNCT
ijtc-895	111	52	.	.	PUNCT
ijtc-895	111	53	.	.	PUNCT
ijtc-895	111	54	.	.	PUNCT
ijtc-895	111	55	.	.	PUNCT
ijtc-895	111	56	.	.	PUNCT
ijtc-895	111	57	.	.	PUNCT
ijtc-895	111	58	.	.	PUNCT
ijtc-895	111	59	.	.	PUNCT
ijtc-895	111	60	.	.	PUNCT
ijtc-895	111	61	.	.	PUNCT
ijtc-895	111	62	.	.	PUNCT
ijtc-895	111	63	.	.	PUNCT
ijtc-895	111	64	.	.	PUNCT
ijtc-895	111	65	.	.	PUNCT
ijtc-895	111	66	.	.	PUNCT
ijtc-895	111	67	.	.	PUNCT
ijtc-895	112	1	..	..	PUNCT
ijtc-895	112	2	..	..	PUNCT
ijtc-895	112	3	.	.	PUNCT
ijtc-895	112	4	.	.	PUNCT
ijtc-895	112	5	.	.	PUNCT
ijtc-895	112	6	.	.	PUNCT
ijtc-895	112	7	.	.	PUNCT
ijtc-895	112	8	.	.	PUNCT
ijtc-895	112	9	.	.	PUNCT
ijtc-895	112	10	.	.	PUNCT
ijtc-895	112	11	.	.	PUNCT
ijtc-895	113	1	.	.	PUNCT
ijtc-895	114	1	..	..	PUNCT
ijtc-895	114	2	.	.	PUNCT
ijtc-895	114	3	.	.	PUNCT
ijtc-895	114	4	.	.	PUNCT
ijtc-895	114	5	.	.	PUNCT
ijtc-895	114	6	.	.	PUNCT
ijtc-895	114	7	.	.	PUNCT
ijtc-895	114	8	.	.	PUNCT
ijtc-895	114	9	.	.	PUNCT
ijtc-895	114	10	.	.	PUNCT
ijtc-895	114	11	.	.	PUNCT
ijtc-895	115	1	.	.	PUNCT
ijtc-895	116	1	..	..	PUNCT
ijtc-895	116	2	.	.	PUNCT
ijtc-895	116	3	.	.	PUNCT
ijtc-895	116	4	.	.	PUNCT
ijtc-895	116	5	.	.	PUNCT
ijtc-895	116	6	.	.	PUNCT
ijtc-895	116	7	.	.	PUNCT
ijtc-895	116	8	.	.	PUNCT
ijtc-895	116	9	.	.	PUNCT
ijtc-895	116	10	.	.	PUNCT
ijtc-895	116	11	.	.	PUNCT
ijtc-895	116	12	.	.	PUNCT
ijtc-895	116	13	.	.	PUNCT
ijtc-895	116	14	.	.	PUNCT
ijtc-895	116	15	.	.	PUNCT
ijtc-895	116	16	.	.	PUNCT
ijtc-895	116	17	.	.	PUNCT
ijtc-895	117	1	.	.	PUNCT
ijtc-895	118	1	..	..	PUNCT
ijtc-895	118	2	.	.	PUNCT
ijtc-895	118	3	.	.	PUNCT
ijtc-895	119	1	..	..	PUNCT
ijtc-895	119	2	.	.	PUNCT
ijtc-895	119	3	.	.	PUNCT
ijtc-895	119	4	.	.	PUNCT
ijtc-895	119	5	.	.	PUNCT
ijtc-895	119	6	.	.	PUNCT
ijtc-895	119	7	.	.	PUNCT
ijtc-895	119	8	.	.	PUNCT
ijtc-895	119	9	.	.	PUNCT
ijtc-895	119	10	.	.	PUNCT
ijtc-895	120	1	.	.	PUNCT
ijtc-895	121	1	..	..	PUNCT
ijtc-895	121	2	.	.	PUNCT
ijtc-895	121	3	.	.	PUNCT
ijtc-895	121	4	.	.	PUNCT
ijtc-895	121	5	.	.	PUNCT
ijtc-895	121	6	.	.	PUNCT
ijtc-895	121	7	.	.	PUNCT
ijtc-895	121	8	.	.	PUNCT
ijtc-895	121	9	.	.	PUNCT
ijtc-895	121	10	.	.	PUNCT
ijtc-895	121	11	.	.	PUNCT
ijtc-895	121	12	.	.	PUNCT
ijtc-895	121	13	.	.	PUNCT
ijtc-895	121	14	.	.	PUNCT
ijtc-895	121	15	.	.	PUNCT
ijtc-895	121	16	.	.	PUNCT
ijtc-895	121	17	.	.	PUNCT
ijtc-895	121	18	.	.	PUNCT
ijtc-895	121	19	.	.	PUNCT
ijtc-895	121	20	.	.	PUNCT
ijtc-895	121	21	.	.	PUNCT
ijtc-895	121	22	.	.	PUNCT
ijtc-895	121	23	.	.	PUNCT
ijtc-895	121	24	.	.	PUNCT
ijtc-895	121	25	.	.	PUNCT
ijtc-895	121	26	.	.	PUNCT
ijtc-895	121	27	.	.	PUNCT
ijtc-895	122	1	.	.	PUNCT
ijtc-895	123	1	..	..	PUNCT
ijtc-895	123	2	.	.	PUNCT
ijtc-895	123	3	.	.	PUNCT
ijtc-895	123	4	.	.	PUNCT
ijtc-895	123	5	.	.	PUNCT
ijtc-895	123	6	.	.	PUNCT
ijtc-895	123	7	.	.	PUNCT
ijtc-895	123	8	.	.	PUNCT
ijtc-895	123	9	.	.	PUNCT
ijtc-895	124	1	.	.	PUNCT
ijtc-895	125	1	..	..	PUNCT
ijtc-895	125	2	.	.	PUNCT
ijtc-895	125	3	.	.	PUNCT
ijtc-895	125	4	.	.	PUNCT
ijtc-895	126	1	.	.	PUNCT
ijtc-895	127	1	..	..	PUNCT
ijtc-895	127	2	.	.	PUNCT
ijtc-895	127	3	.	.	PUNCT
ijtc-895	127	4	.	.	PUNCT
ijtc-895	128	1	.	.	PUNCT
ijtc-895	129	1	..	..	PUNCT
ijtc-895	129	2	.	.	PUNCT
ijtc-895	129	3	.	.	PUNCT
ijtc-895	129	4	.	.	PUNCT
ijtc-895	129	5	.	.	PUNCT
ijtc-895	129	6	.	.	PUNCT
ijtc-895	129	7	.	.	PUNCT
ijtc-895	129	8	.	.	PUNCT
ijtc-895	129	9	.	.	PUNCT
ijtc-895	129	10	.	.	PUNCT
ijtc-895	129	11	.	.	PUNCT
ijtc-895	129	12	.	.	PUNCT
ijtc-895	129	13	.	.	PUNCT
ijtc-895	129	14	.	.	PUNCT
ijtc-895	129	15	.	.	PUNCT
ijtc-895	129	16	.	.	PUNCT
ijtc-895	129	17	.	.	PUNCT
ijtc-895	129	18	.	.	PUNCT
ijtc-895	129	19	.	.	PUNCT
ijtc-895	129	20	.	.	PUNCT
ijtc-895	129	21	.	.	PUNCT
ijtc-895	130	1	.	.	PUNCT
ijtc-895	131	1	..	..	PUNCT
ijtc-895	131	2	.	.	PUNCT
ijtc-895	131	3	.	.	PUNCT
ijtc-895	131	4	.	.	PUNCT
ijtc-895	131	5	.	.	PUNCT
ijtc-895	131	6	.	.	PUNCT
ijtc-895	131	7	.	.	PUNCT
ijtc-895	131	8	.	.	PUNCT
ijtc-895	131	9	.	.	PUNCT
ijtc-895	131	10	.	.	PUNCT
ijtc-895	132	1	.	.	PUNCT
ijtc-895	133	1	..	..	PUNCT
ijtc-895	133	2	.	.	PUNCT
ijtc-895	133	3	.	.	PUNCT
ijtc-895	134	1	..	..	PUNCT
ijtc-895	134	2	.	.	PUNCT
ijtc-895	134	3	.	.	PUNCT
ijtc-895	135	1	..	..	PUNCT
ijtc-895	135	2	.	.	PUNCT
ijtc-895	135	3	.	.	PUNCT
ijtc-895	135	4	.	.	PUNCT
ijtc-895	135	5	.	.	PUNCT
ijtc-895	136	1	.	.	PUNCT
ijtc-895	137	1	…	…	PUNCT
ijtc-895	137	2	..	..	PUNCT
ijtc-895	137	3	.	.	PUNCT
ijtc-895	137	4	.	.	PUNCT
ijtc-895	137	5	.	.	PUNCT
ijtc-895	137	6	.	.	PUNCT
ijtc-895	137	7	.	.	PUNCT
ijtc-895	138	1	.	.	PUNCT
ijtc-895	139	1	..	..	PUNCT
ijtc-895	139	2	.	.	PUNCT
ijtc-895	139	3	.	.	PUNCT
ijtc-895	139	4	.	.	PUNCT
ijtc-895	139	5	.	.	PUNCT
ijtc-895	140	1	.	.	PUNCT
ijtc-895	141	1	..	..	PUNCT
ijtc-895	141	2	.	.	PUNCT
ijtc-895	141	3	.	.	PUNCT
ijtc-895	141	4	.	.	PUNCT
ijtc-895	141	5	.	.	PUNCT
ijtc-895	142	1	.	.	PUNCT
ijtc-895	143	1	..	..	PUNCT
ijtc-895	143	2	.	.	PUNCT
ijtc-895	143	3	.	.	PUNCT
ijtc-895	144	1	.	.	PUNCT
ijtc-895	145	1	..	..	PUNCT
ijtc-895	145	2	.	.	PUNCT
ijtc-895	145	3	.	.	PUNCT
ijtc-895	145	4	.	.	PUNCT
ijtc-895	146	1	.	.	PUNCT
ijtc-895	147	1	..	..	PUNCT
ijtc-895	147	2	.	.	PUNCT
ijtc-895	147	3	.	.	PUNCT
ijtc-895	147	4	.	.	PUNCT
ijtc-895	147	5	.	.	PUNCT
ijtc-895	147	6	.	.	PUNCT
ijtc-895	147	7	.	.	PUNCT
ijtc-895	147	8	.	.	PUNCT
ijtc-895	148	1	.	.	PUNCT
ijtc-895	149	1	..	..	PUNCT
ijtc-895	149	2	.	.	PUNCT
ijtc-895	149	3	.	.	PUNCT
ijtc-895	149	4	.	.	PUNCT
ijtc-895	150	1	.	.	PUNCT
ijtc-895	151	1	..	..	PUNCT
ijtc-895	151	2	.	.	PUNCT
ijtc-895	151	3	.	.	PUNCT
ijtc-895	151	4	.	.	PUNCT
ijtc-895	151	5	.	.	PUNCT
ijtc-895	152	1	.	.	PUNCT
ijtc-895	153	1	..	..	PUNCT
ijtc-895	153	2	.	.	PUNCT
ijtc-895	153	3	.	.	PUNCT
ijtc-895	153	4	.	.	PUNCT
ijtc-895	153	5	.	.	PUNCT
ijtc-895	153	6	.	.	PUNCT
ijtc-895	153	7	.	.	PUNCT
ijtc-895	154	1	.	.	PUNCT
ijtc-895	155	1	..	..	PUNCT
ijtc-895	155	2	.	.	PUNCT
ijtc-895	155	3	.	.	PUNCT
ijtc-895	155	4	.	.	PUNCT
ijtc-895	155	5	.	.	PUNCT
ijtc-895	155	6	.	.	PUNCT
ijtc-895	155	7	.	.	PUNCT
ijtc-895	156	1	.	.	PUNCT
ijtc-895	157	1	..	..	PUNCT
ijtc-895	157	2	.	.	PUNCT
ijtc-895	157	3	.	.	PUNCT
ijtc-895	157	4	.	.	PUNCT
ijtc-895	158	1	.	.	PUNCT
ijtc-895	159	1	..	..	PUNCT
ijtc-895	159	2	.	.	PUNCT
ijtc-895	159	3	.	.	PUNCT
ijtc-895	159	4	.	.	PUNCT
ijtc-895	160	1	.	.	PUNCT
ijtc-895	161	1	..	..	PUNCT
ijtc-895	161	2	.	.	PUNCT
ijtc-895	161	3	.	.	PUNCT
ijtc-895	161	4	.	.	PUNCT
ijtc-895	162	1	.	.	PUNCT
ijtc-895	163	1	..	..	PUNCT
ijtc-895	163	2	.	.	PUNCT
ijtc-895	163	3	.	.	PUNCT
ijtc-895	164	1	.	.	PUNCT
ijtc-895	165	1	..	..	PUNCT
ijtc-895	165	2	.	.	PUNCT
ijtc-895	166	1	..	..	PUNCT
ijtc-895	166	2	.	.	PUNCT
ijtc-895	166	3	.	.	PUNCT
ijtc-895	166	4	.	.	PUNCT
ijtc-895	167	1	..	..	PUNCT
ijtc-895	167	2	.	.	PUNCT
ijtc-895	167	3	.	.	PUNCT
ijtc-895	167	4	.	.	PUNCT
ijtc-895	168	1	.	.	PUNCT
ijtc-895	169	1	..	..	PUNCT
ijtc-895	169	2	.	.	PUNCT
ijtc-895	170	1	..	..	PUNCT
ijtc-895	170	2	.	.	PUNCT
ijtc-895	170	3	.	.	PUNCT
ijtc-895	170	4	.	.	PUNCT
ijtc-895	170	5	.	.	PUNCT
ijtc-895	170	6	.	.	PUNCT
ijtc-895	171	1	.	.	PUNCT
ijtc-895	172	1	..	..	PUNCT
ijtc-895	172	2	.	.	PUNCT
ijtc-895	172	3	.	.	PUNCT
ijtc-895	172	4	.	.	PUNCT
ijtc-895	173	1	.	.	PUNCT
ijtc-895	174	1	..	..	PUNCT
ijtc-895	174	2	.	.	PUNCT
ijtc-895	174	3	.	.	PUNCT
ijtc-895	175	1	.	.	PUNCT
ijtc-895	176	1	..	..	PUNCT
ijtc-895	176	2	.	.	PUNCT
ijtc-895	177	1	..	..	PUNCT
ijtc-895	177	2	.	.	PUNCT
ijtc-895	177	3	.	.	PUNCT
ijtc-895	177	4	.	.	PUNCT
ijtc-895	178	1	..	..	PUNCT
ijtc-895	178	2	.	.	PUNCT
ijtc-895	178	3	.	.	PUNCT
ijtc-895	179	1	..	..	PUNCT
ijtc-895	179	2	.	.	PUNCT
ijtc-895	179	3	.	.	PUNCT
ijtc-895	180	1	..	..	PUNCT
ijtc-895	180	2	.	.	PUNCT
ijtc-895	180	3	.	.	PUNCT
ijtc-895	181	1	.	.	PUNCT
ijtc-895	182	1	..	..	PUNCT
ijtc-895	182	2	.	.	PUNCT
ijtc-895	182	3	.	.	PUNCT
ijtc-895	182	4	.	.	PUNCT
ijtc-895	182	5	.	.	PUNCT
ijtc-895	183	1	.	.	PUNCT
ijtc-895	184	1	..	..	PUNCT
ijtc-895	184	2	.	.	PUNCT
ijtc-895	184	3	.	.	PUNCT
ijtc-895	184	4	.	.	PUNCT
ijtc-895	184	5	.	.	PUNCT
ijtc-895	184	6	.	.	PUNCT
ijtc-895	185	1	.	.	PUNCT
ijtc-895	186	1	..	..	PUNCT
ijtc-895	186	2	.	.	PUNCT
ijtc-895	186	3	.	.	PUNCT
ijtc-895	186	4	.	.	PUNCT
ijtc-895	186	5	.	.	PUNCT
ijtc-895	186	6	.	.	PUNCT
ijtc-895	186	7	.	.	PUNCT
ijtc-895	186	8	.	.	PUNCT
ijtc-895	186	9	.	.	PUNCT
ijtc-895	186	10	.	.	PUNCT
ijtc-895	186	11	.	.	PUNCT
ijtc-895	186	12	.	.	PUNCT
ijtc-895	186	13	.	.	PUNCT
ijtc-895	186	14	.	.	PUNCT
ijtc-895	186	15	.	.	PUNCT
ijtc-895	186	16	.	.	PUNCT
ijtc-895	186	17	.	.	PUNCT
ijtc-895	186	18	.	.	PUNCT
ijtc-895	186	19	.	.	PUNCT
ijtc-895	186	20	.	.	PUNCT
ijtc-895	186	21	.	.	PUNCT
ijtc-895	186	22	.	.	PUNCT
ijtc-895	186	23	.	.	PUNCT
ijtc-895	186	24	.	.	PUNCT
ijtc-895	186	25	.	.	PUNCT
ijtc-895	186	26	.	.	PUNCT
ijtc-895	186	27	.	.	PUNCT
ijtc-895	186	28	.	.	PUNCT
ijtc-895	186	29	.	.	PUNCT
ijtc-895	186	30	.	.	PUNCT
ijtc-895	186	31	.	.	PUNCT
ijtc-895	186	32	.	.	PUNCT
ijtc-895	186	33	.	.	PUNCT
ijtc-895	187	1	.	.	PUNCT
ijtc-895	187	2	.	.	PUNCT
ijtc-895	188	1	no	no	DET
ijtc-895	188	2	perkiraan	perkiraan	NOUN
ijtc-895	188	3	nama	nama	PROPN
ijtc-895	188	4	perkiraan	perkiraan	VERB
ijtc-895	188	5	no	no	DET
ijtc-895	188	6	perkiraan	perkiraan	NOUN
ijtc-895	188	7	nama	nama	PROPN
ijtc-895	188	8	perkiraan	perkiraan	PROPN
ijtc-895	188	9	1	1	NUM
ijtc-895	188	10	aset	aset	VERB
ijtc-895	188	11	-rp	-rp	PUNCT
ijtc-895	188	12	2	2	NUM
ijtc-895	188	13	kewajiban	kewajiban	X
ijtc-895	188	14	-rp	-rp	X
ijtc-895	188	15	1.1	1.1	NUM
ijtc-895	188	16	aset	aset	VERB
ijtc-895	188	17	lancar	lancar	NOUN
ijtc-895	188	18	-rp	-rp	ADP
ijtc-895	188	19	2.1	2.1	NUM
ijtc-895	188	20	kewajiban	kewajiban	PROPN
ijtc-895	188	21	jangka	jangka	PROPN
ijtc-895	188	22	pendek	pendek	PROPN
ijtc-895	188	23	-rp	-rp	X
ijtc-895	188	24	1.1.1	1.1.1	PROPN
ijtc-895	188	25	kas	kas	PROPN
ijtc-895	188	26	dan	dan	PROPN
ijtc-895	188	27	bank	bank	PROPN
ijtc-895	188	28	-rp	-rp	PROPN
ijtc-895	188	29	2.1.3	2.1.3	NUM
ijtc-895	188	30	hutang	hutang	PROPN
ijtc-895	188	31	pajak	pajak	PROPN
ijtc-895	189	1	-rp	-rp	AUX
ijtc-895	189	2	1.1.1.01	1.1.1.01	NUM
ijtc-895	189	3	kas	kas	PROPN
ijtc-895	189	4	di	di	PROPN
ijtc-895	189	5	bendahara	bendahara	PROPN
ijtc-895	189	6	penerimaan	penerimaan	VERB
ijtc-895	189	7	-rp	-rp	ADP
ijtc-895	189	8	1.1.1.02	1.1.1.02	PROPN
ijtc-895	189	9	kas	kas	PROPN
ijtc-895	189	10	di	di	PROPN
ijtc-895	189	11	bendahara	bendahara	PROPN
ijtc-895	189	12	pengeluaran	pengeluaran	VERB
ijtc-895	189	13	-rp	-rp	X
ijtc-895	189	14	1.1.1.03	1.1.1.03	NUM
ijtc-895	189	15	rekening	rekene	VERB
ijtc-895	189	16	kas	kas	PROPN
ijtc-895	189	17	nagari	nagari	PROPN
ijtc-895	189	18	-rp	-rp	X
ijtc-895	189	19	1.1.3	1.1.3	NUM
ijtc-895	189	20	persediaan	persediaan	ADJ
ijtc-895	189	21	-rp	-rp	PUNCT
ijtc-895	189	22	1.1.3.02	1.1.3.02	NUM
ijtc-895	189	23	persediaan	persediaan	VERB
ijtc-895	189	24	alat	alat	PROPN
ijtc-895	189	25	tulis	tulis	PROPN
ijtc-895	189	26	kantor	kantor	NOUN
ijtc-895	189	27	-rp	-rp	NOUN
ijtc-895	189	28	3	3	NUM
ijtc-895	189	29	ekuitas	ekuita	NOUN
ijtc-895	190	1	-rp	-rp	PUNCT
ijtc-895	190	2	1.1.3.05	1.1.3.05	PROPN
ijtc-895	190	3	persediaan	persediaan	VERB
ijtc-895	190	4	bahan	bahan	PROPN
ijtc-895	190	5	/	/	SYM
ijtc-895	190	6	material	material	PROPN
ijtc-895	190	7	-rp	-rp	ADJ
ijtc-895	190	8	3.1.1	3.1.1	NUM
ijtc-895	190	9	ekuitas	ekuita	NOUN
ijtc-895	190	10	-rp	-rp	X
ijtc-895	190	11	1.1.3.06	1.1.3.06	NUM
ijtc-895	190	12	persediaan	persediaan	VERB
ijtc-895	190	13	alat	alat	PROPN
ijtc-895	190	14	-	-	PUNCT
ijtc-895	190	15	alat	alat	PROPN
ijtc-895	190	16	kebersihan	kebersihan	PROPN
ijtc-895	190	17	/	/	SYM
ijtc-895	190	18	bahan	bahan	PROPN
ijtc-895	190	19	pembersih	pembersih	PROPN
ijtc-895	190	20	-rp	-rp	PUNCT
ijtc-895	190	21	3.1.2	3.1.2	NUM
ijtc-895	190	22	ekuitas	ekuita	NOUN
ijtc-895	190	23	sal	sal	X
ijtc-895	191	1	-rp	-rp	ADJ
ijtc-895	191	2	1.1.3.08	1.1.3.08	NUM
ijtc-895	191	3	persediaan	persediaan	VERB
ijtc-895	191	4	barang	barang	PROPN
ijtc-895	191	5	untuk	untuk	PROPN
ijtc-895	191	6	dihibahkan	dihibahkan	PROPN
ijtc-895	191	7	kepada	kepada	PROPN
ijtc-895	191	8	masyarakat	masyarakat	PROPN
ijtc-895	191	9	-rp	-rp	PUNCT
ijtc-895	191	10	1.3	1.3	NUM
ijtc-895	191	11	aset	aset	VERB
ijtc-895	191	12	tetap	tetap	PROPN
ijtc-895	191	13	-rp	-rp	X
ijtc-895	191	14	1.3.1	1.3.1	NUM
ijtc-895	191	15	tanah	tanah	PROPN
ijtc-895	191	16	-rp	-rp	PROPN
ijtc-895	191	17	1.3.2	1.3.2	NUM
ijtc-895	191	18	peralatan	peralatan	PROPN
ijtc-895	191	19	dan	dan	PROPN
ijtc-895	191	20	mesin	mesin	PROPN
ijtc-895	191	21	-rp	-rp	AUX
ijtc-895	191	22	1.3.3	1.3.3	NUM
ijtc-895	191	23	gedung	gedung	PROPN
ijtc-895	191	24	dan	dan	PROPN
ijtc-895	191	25	bangunan	bangunan	PROPN
ijtc-895	191	26	-rp	-rp	PUNCT
ijtc-895	191	27	1.3.8	1.3.8	NUM
ijtc-895	191	28	akumulasi	akumulasi	PROPN
ijtc-895	191	29	penyusutan	penyusutan	PROPN
ijtc-895	191	30	aktiva	aktiva	PROPN
ijtc-895	191	31	tetap	tetap	PROPN
ijtc-895	191	32	-rp	-rp	AUX
ijtc-895	191	33	total	total	PROPN
ijtc-895	191	34	aset	aset	NOUN
ijtc-895	191	35	-rp	-rp	X
ijtc-895	191	36	total	total	PROPN
ijtc-895	191	37	kewajiban	kewajiban	PROPN
ijtc-895	191	38	+	+	CCONJ
ijtc-895	191	39	ekuitas	ekuita	NOUN
ijtc-895	191	40	-rp	-rp	PUNCT
ijtc-895	191	41	pemerintah	pemerintah	PROPN
ijtc-895	191	42	nagari	nagari	PROPN
ijtc-895	191	43	abc	abc	PROPN
ijtc-895	191	44	neraca	neraca	PROPN
ijtc-895	191	45	per	per	ADP
ijtc-895	191	46	:	:	PUNCT
ijtc-895	191	47	december	december	PROPN
ijtc-895	191	48	2022	2022	NUM
ijtc-895	191	49	menu	menu	NOUN
ijtc-895	191	50	no	no	DET
ijtc-895	191	51	perkiraan	perkiraan	NOUN
ijtc-895	191	52	nama	nama	PROPN
ijtc-895	191	53	perkiraan	perkiraan	PROPN
ijtc-895	191	54	anggaran	anggaran	PROPN
ijtc-895	192	1	setelah	setelah	PROPN
ijtc-895	192	2	perubahan	perubahan	PROPN
ijtc-895	192	3	realisasi	realisasi	PROPN
ijtc-895	192	4	lebih	lebih	PROPN
ijtc-895	192	5	/	/	SYM
ijtc-895	192	6	kurang	kurang	PROPN
ijtc-895	192	7	4	4	NUM
ijtc-895	192	8	pendapatan	pendapatan	PROPN
ijtc-895	192	9	lra	lra	PROPN
ijtc-895	192	10	4.1	4.1	NUM
ijtc-895	192	11	pendapatan	pendapatan	PROPN
ijtc-895	192	12	asli	asli	PROPN
ijtc-895	192	13	nagari	nagari	PROPN
ijtc-895	192	14	-lra	-lra	PART
ijtc-895	192	15	total	total	ADJ
ijtc-895	192	16	pendapatan	pendapatan	NOUN
ijtc-895	192	17	5	5	NUM
ijtc-895	192	18	belanja	belanja	NOUN
ijtc-895	192	19	5.1	5.1	NUM
ijtc-895	192	20	belanja	belanja	NOUN
ijtc-895	192	21	pegawai	pegawai	PROPN
ijtc-895	192	22	5.1.1	5.1.1	NUM
ijtc-895	192	23	belanja	belanja	NOUN
ijtc-895	192	24	gaji	gaji	NOUN
ijtc-895	192	25	5.1.2.02	5.1.2.02	PROPN
ijtc-895	192	26	.	.	PUNCT
ijtc-895	193	1	tunjangan	tunjangan	PROPN
ijtc-895	193	2	perangkat	perangkat	PROPN
ijtc-895	193	3	nagari	nagari	PROPN
ijtc-895	193	4	5.2.1.02	5.2.1.02	PROPN
ijtc-895	193	5	belanja	belanja	NOUN
ijtc-895	193	6	perlengkapan	perlengkapan	PROPN
ijtc-895	193	7	alat	alat	PROPN
ijtc-895	193	8	-	-	PUNCT
ijtc-895	193	9	alat	alat	PROPN
ijtc-895	193	10	listrik	listrik	PROPN
ijtc-895	193	11	5.2.1.07	5.2.1.07	PROPN
ijtc-895	193	12	belanja	belanja	NOUN
ijtc-895	193	13	bahan	bahan	PROPN
ijtc-895	193	14	material	material	PROPN
ijtc-895	193	15	5.2.5.01	5.2.5.01	PROPN
ijtc-895	193	16	belanja	belanja	NOUN
ijtc-895	193	17	jasa	jasa	PROPN
ijtc-895	193	18	langganan	langganan	PROPN
ijtc-895	193	19	listrik	listrik	PROPN
ijtc-895	193	20	,	,	PUNCT
ijtc-895	193	21	air	air	NOUN
ijtc-895	193	22	,	,	PUNCT
ijtc-895	193	23	telepon	telepon	NOUN
ijtc-895	193	24	5.2.6.02	5.2.6.02	NUM
ijtc-895	193	25	belanja	belanja	NOUN
ijtc-895	193	26	pemeliharaan	pemeliharaan	NOUN
ijtc-895	193	27	kendaraan	kendaraan	PROPN
ijtc-895	193	28	bermotor	bermotor	PROPN
ijtc-895	193	29	5.3.2	5.3.2	NUM
ijtc-895	193	30	belanja	belanja	NOUN
ijtc-895	193	31	modal	modal	ADJ
ijtc-895	193	32	pengadaan	pengadaan	PROPN
ijtc-895	193	33	peralatan	peralatan	PROPN
ijtc-895	193	34	,	,	PUNCT
ijtc-895	193	35	mesin	mesin	PROPN
ijtc-895	193	36	dan	dan	PROPN
ijtc-895	193	37	alat	alat	PROPN
ijtc-895	193	38	5.3.2.03	5.3.2.03	PROPN
ijtc-895	193	39	belanja	belanja	NOUN
ijtc-895	193	40	modal	modal	ADJ
ijtc-895	193	41	peralatan	peralatan	PROPN
ijtc-895	193	42	komputer	komputer	PROPN
ijtc-895	193	43	5.3.2.09	5.3.2.09	PROPN
ijtc-895	193	44	belanja	belanja	NOUN
ijtc-895	193	45	modal	modal	PROPN
ijtc-895	193	46	peralatan	peralatan	PROPN
ijtc-895	193	47	khusus	khusus	PROPN
ijtc-895	193	48	pertanian	pertanian	PROPN
ijtc-895	193	49	/	/	SYM
ijtc-895	193	50	peternakan	peternakan	PROPN
ijtc-895	193	51	total	total	ADJ
ijtc-895	193	52	belanja	belanja	NOUN
ijtc-895	193	53	defisit	defisit	NOUN
ijtc-895	193	54	/	/	SYM
ijtc-895	193	55	surplus	surplus	NOUN
ijtc-895	193	56	untuk	untuk	NOUN
ijtc-895	193	57	tahun	tahun	PROPN
ijtc-895	193	58	yang	yang	PROPN
ijtc-895	193	59	berakhir	berakhir	PROPN
ijtc-895	193	60	bulan	bulan	PROPN
ijtc-895	193	61	:	:	PUNCT
ijtc-895	193	62	december	december	PROPN
ijtc-895	193	63	2022	2022	NUM
ijtc-895	193	64	laporan	laporan	ADJ
ijtc-895	193	65	realisasi	realisasi	NOUN
ijtc-895	193	66	anggaran	anggaran	PROPN
ijtc-895	193	67	pemerintah	pemerintah	PROPN
ijtc-895	194	1	nagari	nagari	PROPN
ijtc-895	194	2	abc	abc	PROPN
ijtc-895	194	3	menu	menu	VERB
ijtc-895	194	4	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	194	5	village	village	NOUN
ijtc-895	194	6	fund	fund	NOUN
ijtc-895	194	7	accounting	accounting	NOUN
ijtc-895	194	8	model	model	NOUN
ijtc-895	194	9	in	in	ADP
ijtc-895	194	10	realizing	realize	VERB
ijtc-895	194	11	nagari	nagari	PROPN
ijtc-895	194	12	financial	financial	ADJ
ijtc-895	194	13	accountability	accountability	NOUN
ijtc-895	194	14	yentifa	yentifa	PROPN
ijtc-895	194	15	,	,	PUNCT
ijtc-895	194	16	andriani	andriani	PROPN
ijtc-895	194	17	,	,	PUNCT
ijtc-895	194	18	jr	jr	PROPN
ijtc-895	194	19	,	,	PUNCT
ijtc-895	194	20	aprila	aprila	PROPN
ijtc-895	194	21	,	,	PUNCT
ijtc-895	194	22	and	and	CCONJ
ijtc-895	194	23	gusmita	gusmita	PROPN
ijtc-895	194	24	726	726	NUM
ijtc-895	194	25	|	|	ADV
ijtc-895	194	26	ilomata	ilomata	PROPN
ijtc-895	194	27	international	international	ADJ
ijtc-895	194	28	journal	journal	NOUN
ijtc-895	194	29	of	of	ADP
ijtc-895	194	30	tax	tax	PROPN
ijtc-895	194	31	&	&	CCONJ
ijtc-895	194	32	accounting	account	VERB
ijtc-895	194	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	194	34	7	7	NUM
ijtc-895	194	35	)	)	PUNCT
ijtc-895	194	36	closing	closing	NOUN
ijtc-895	194	37	journal	journal	NOUN
ijtc-895	194	38	entries	entry	NOUN
ijtc-895	194	39	closing	closing	NOUN
ijtc-895	194	40	entries	entry	NOUN
ijtc-895	194	41	are	be	AUX
ijtc-895	194	42	made	make	VERB
ijtc-895	194	43	after	after	SCONJ
ijtc-895	194	44	the	the	DET
ijtc-895	194	45	financial	financial	ADJ
ijtc-895	194	46	statements	statement	NOUN
ijtc-895	194	47	are	be	AUX
ijtc-895	194	48	prepared	prepare	VERB
ijtc-895	194	49	.	.	PUNCT
ijtc-895	195	1	closing	close	VERB
ijtc-895	195	2	entries	entry	NOUN
ijtc-895	195	3	are	be	AUX
ijtc-895	195	4	made	make	VERB
ijtc-895	195	5	to	to	PART
ijtc-895	195	6	eliminate	eliminate	VERB
ijtc-895	195	7	all	all	DET
ijtc-895	195	8	nominal	nominal	ADJ
ijtc-895	195	9	accounts	account	NOUN
ijtc-895	195	10	or	or	CCONJ
ijtc-895	195	11	temporary	temporary	ADJ
ijtc-895	195	12	accounts	account	NOUN
ijtc-895	195	13	reported	report	VERB
ijtc-895	195	14	in	in	ADP
ijtc-895	195	15	the	the	DET
ijtc-895	195	16	budget	budget	NOUN
ijtc-895	195	17	realization	realization	NOUN
ijtc-895	195	18	report	report	NOUN
ijtc-895	195	19	and	and	CCONJ
ijtc-895	195	20	operational	operational	ADJ
ijtc-895	195	21	reports	report	NOUN
ijtc-895	195	22	.	.	PUNCT
ijtc-895	196	1	this	this	DET
ijtc-895	196	2	journal	journal	NOUN
ijtc-895	196	3	is	be	AUX
ijtc-895	196	4	made	make	VERB
ijtc-895	196	5	so	so	SCONJ
ijtc-895	196	6	that	that	SCONJ
ijtc-895	196	7	these	these	DET
ijtc-895	196	8	temporary	temporary	ADJ
ijtc-895	196	9	accounts	account	NOUN
ijtc-895	196	10	appear	appear	VERB
ijtc-895	196	11	as	as	ADP
ijtc-895	196	12	something	something	PRON
ijtc-895	196	13	other	other	ADJ
ijtc-895	196	14	than	than	ADP
ijtc-895	196	15	the	the	DET
ijtc-895	196	16	general	general	ADJ
ijtc-895	196	17	ledger	ledger	NOUN
ijtc-895	196	18	's	's	PART
ijtc-895	196	19	opening	opening	NOUN
ijtc-895	196	20	balance	balance	NOUN
ijtc-895	196	21	the	the	DET
ijtc-895	196	22	following	following	ADJ
ijtc-895	196	23	year	year	NOUN
ijtc-895	196	24	.	.	PUNCT
ijtc-895	197	1	cause	cause	VERB
ijtc-895	197	2	these	these	DET
ijtc-895	197	3	accounts	account	NOUN
ijtc-895	197	4	are	be	AUX
ijtc-895	197	5	intended	intend	VERB
ijtc-895	197	6	only	only	ADV
ijtc-895	197	7	to	to	PART
ijtc-895	197	8	accumulate	accumulate	VERB
ijtc-895	197	9	transactions	transaction	NOUN
ijtc-895	197	10	during	during	ADP
ijtc-895	197	11	one	one	NUM
ijtc-895	197	12	accounting	accounting	NOUN
ijtc-895	197	13	period	period	NOUN
ijtc-895	197	14	.	.	PUNCT
ijtc-895	198	1	thus	thus	ADV
ijtc-895	198	2	in	in	ADP
ijtc-895	198	3	the	the	DET
ijtc-895	198	4	next	next	ADJ
ijtc-895	198	5	period	period	NOUN
ijtc-895	198	6	,	,	PUNCT
ijtc-895	198	7	all	all	PRON
ijtc-895	198	8	accounts	account	VERB
ijtc-895	198	9	in	in	ADP
ijtc-895	198	10	the	the	DET
ijtc-895	198	11	budget	budget	NOUN
ijtc-895	198	12	realization	realization	NOUN
ijtc-895	198	13	report	report	NOUN
ijtc-895	198	14	and	and	CCONJ
ijtc-895	198	15	operational	operational	ADJ
ijtc-895	198	16	reports	report	NOUN
ijtc-895	198	17	(	(	PUNCT
ijtc-895	198	18	temporary	temporary	ADJ
ijtc-895	198	19	accounts	account	NOUN
ijtc-895	198	20	)	)	PUNCT
ijtc-895	198	21	will	will	AUX
ijtc-895	198	22	start	start	VERB
ijtc-895	198	23	with	with	ADP
ijtc-895	198	24	a	a	DET
ijtc-895	198	25	zero	zero	NUM
ijtc-895	198	26	balance	balance	NOUN
ijtc-895	198	27	.	.	PUNCT
ijtc-895	199	1	in	in	ADP
ijtc-895	199	2	this	this	DET
ijtc-895	199	3	way	way	NOUN
ijtc-895	199	4	,	,	PUNCT
ijtc-895	199	5	it	it	PRON
ijtc-895	199	6	will	will	AUX
ijtc-895	199	7	also	also	ADV
ijtc-895	199	8	be	be	AUX
ijtc-895	199	9	possible	possible	ADJ
ijtc-895	199	10	to	to	PART
ijtc-895	199	11	separate	separate	VERB
ijtc-895	199	12	the	the	DET
ijtc-895	199	13	total	total	ADJ
ijtc-895	199	14	temporary	temporary	ADJ
ijtc-895	199	15	account	account	NOUN
ijtc-895	199	16	balances	balance	NOUN
ijtc-895	199	17	for	for	ADP
ijtc-895	199	18	this	this	DET
ijtc-895	199	19	period	period	NOUN
ijtc-895	199	20	from	from	ADP
ijtc-895	199	21	the	the	DET
ijtc-895	199	22	total	total	ADJ
ijtc-895	199	23	temporary	temporary	ADJ
ijtc-895	199	24	account	account	NOUN
ijtc-895	199	25	balances	balance	NOUN
ijtc-895	199	26	in	in	ADP
ijtc-895	199	27	the	the	DET
ijtc-895	199	28	following	follow	VERB
ijtc-895	199	29	period	period	NOUN
ijtc-895	199	30	.	.	PUNCT
ijtc-895	200	1	closing	closing	NOUN
ijtc-895	200	2	journals	journal	NOUN
ijtc-895	200	3	include	include	VERB
ijtc-895	200	4	the	the	DET
ijtc-895	200	5	closing	closing	NOUN
ijtc-895	200	6	journal	journal	NOUN
ijtc-895	200	7	of	of	ADP
ijtc-895	200	8	the	the	DET
ijtc-895	200	9	budget	budget	NOUN
ijtc-895	200	10	realization	realization	NOUN
ijtc-895	200	11	report	report	NOUN
ijtc-895	200	12	to	to	PART
ijtc-895	200	13	close	close	VERB
ijtc-895	200	14	the	the	DET
ijtc-895	200	15	balances	balance	NOUN
ijtc-895	200	16	of	of	ADP
ijtc-895	200	17	the	the	DET
ijtc-895	200	18	budget	budget	NOUN
ijtc-895	200	19	realization	realization	NOUN
ijtc-895	200	20	report	report	NOUN
ijtc-895	200	21	accounts	account	NOUN
ijtc-895	200	22	.	.	PUNCT
ijtc-895	201	1	the	the	DET
ijtc-895	201	2	closing	closing	NOUN
ijtc-895	201	3	journal	journal	NOUN
ijtc-895	201	4	for	for	ADP
ijtc-895	201	5	the	the	DET
ijtc-895	201	6	operational	operational	ADJ
ijtc-895	201	7	report	report	NOUN
ijtc-895	201	8	is	be	AUX
ijtc-895	201	9	to	to	PART
ijtc-895	201	10	close	close	VERB
ijtc-895	201	11	the	the	DET
ijtc-895	201	12	balances	balance	NOUN
ijtc-895	201	13	of	of	ADP
ijtc-895	201	14	the	the	DET
ijtc-895	201	15	operational	operational	ADJ
ijtc-895	201	16	report	report	NOUN
ijtc-895	201	17	accounts	account	NOUN
ijtc-895	201	18	.	.	PUNCT
ijtc-895	202	1	the	the	DET
ijtc-895	202	2	journal	journal	ADJ
ijtc-895	202	3	form	form	NOUN
ijtc-895	202	4	and	and	CCONJ
ijtc-895	202	5	format	format	NOUN
ijtc-895	202	6	used	use	VERB
ijtc-895	202	7	in	in	ADP
ijtc-895	202	8	making	make	VERB
ijtc-895	202	9	closing	closing	NOUN
ijtc-895	202	10	journals	journal	NOUN
ijtc-895	202	11	are	be	AUX
ijtc-895	202	12	like	like	ADP
ijtc-895	202	13	the	the	DET
ijtc-895	202	14	general	general	ADJ
ijtc-895	202	15	journal	journal	NOUN
ijtc-895	202	16	format	format	NOUN
ijtc-895	202	17	.	.	PUNCT
ijtc-895	202	18	8)	8)	NUM
ijtc-895	202	19	trial	trial	NOUN
ijtc-895	202	20	balance	balance	NOUN
ijtc-895	202	21	after	after	ADP
ijtc-895	202	22	closing	close	VERB
ijtc-895	202	23	in	in	ADP
ijtc-895	202	24	making	make	VERB
ijtc-895	202	25	closing	closing	NOUN
ijtc-895	202	26	journals	journal	NOUN
ijtc-895	202	27	and	and	CCONJ
ijtc-895	202	28	posting	post	VERB
ijtc-895	202	29	them	they	PRON
ijtc-895	202	30	to	to	ADP
ijtc-895	202	31	ledger	ledger	NOUN
ijtc-895	202	32	accounts	account	NOUN
ijtc-895	202	33	,	,	PUNCT
ijtc-895	202	34	the	the	DET
ijtc-895	202	35	possibility	possibility	NOUN
ijtc-895	202	36	of	of	ADP
ijtc-895	202	37	errors	error	NOUN
ijtc-895	202	38	is	be	AUX
ijtc-895	202	39	quite	quite	ADV
ijtc-895	202	40	large	large	ADJ
ijtc-895	202	41	,	,	PUNCT
ijtc-895	202	42	especially	especially	ADV
ijtc-895	202	43	in	in	ADP
ijtc-895	202	44	balancing	balancing	NOUN
ijtc-895	202	45	(	(	PUNCT
ijtc-895	202	46	closing	close	VERB
ijtc-895	202	47	the	the	DET
ijtc-895	202	48	final	final	ADJ
ijtc-895	202	49	balance	balance	NOUN
ijtc-895	202	50	)	)	PUNCT
ijtc-895	202	51	real	real	ADJ
ijtc-895	202	52	accounts	account	NOUN
ijtc-895	202	53	.	.	PUNCT
ijtc-895	203	1	after	after	ADP
ijtc-895	203	2	closing	close	VERB
ijtc-895	203	3	the	the	DET
ijtc-895	203	4	books	book	NOUN
ijtc-895	203	5	,	,	PUNCT
ijtc-895	203	6	all	all	PRON
ijtc-895	203	7	accounts	account	VERB
ijtc-895	203	8	in	in	ADP
ijtc-895	203	9	the	the	DET
ijtc-895	203	10	general	general	ADJ
ijtc-895	203	11	ledger	ledger	NOUN
ijtc-895	203	12	must	must	AUX
ijtc-895	203	13	balance	balance	VERB
ijtc-895	203	14	.	.	PUNCT
ijtc-895	204	1	therefore	therefore	ADV
ijtc-895	204	2	,	,	PUNCT
ijtc-895	204	3	after	after	ADP
ijtc-895	204	4	closing	close	VERB
ijtc-895	204	5	the	the	DET
ijtc-895	204	6	books	book	NOUN
ijtc-895	204	7	,	,	PUNCT
ijtc-895	204	8	it	it	PRON
ijtc-895	204	9	is	be	AUX
ijtc-895	204	10	necessary	necessary	ADJ
ijtc-895	204	11	to	to	PART
ijtc-895	204	12	carry	carry	VERB
ijtc-895	204	13	out	out	ADP
ijtc-895	204	14	tests	test	NOUN
ijtc-895	204	15	to	to	PART
ijtc-895	204	16	check	check	VERB
ijtc-895	204	17	the	the	DET
ijtc-895	204	18	correctness	correctness	NOUN
ijtc-895	204	19	and	and	CCONJ
ijtc-895	204	20	balance	balance	NOUN
ijtc-895	204	21	of	of	ADP
ijtc-895	204	22	the	the	DET
ijtc-895	204	23	debit	debit	NOUN
ijtc-895	204	24	and	and	CCONJ
ijtc-895	204	25	credit	credit	NOUN
ijtc-895	204	26	amounts	amount	NOUN
ijtc-895	204	27	.	.	PUNCT
ijtc-895	205	1	the	the	DET
ijtc-895	205	2	test	test	NOUN
ijtc-895	205	3	is	be	AUX
ijtc-895	205	4	done	do	VERB
ijtc-895	205	5	by	by	ADP
ijtc-895	205	6	making	make	VERB
ijtc-895	205	7	a	a	DET
ijtc-895	205	8	trial	trial	NOUN
ijtc-895	205	9	balance	balance	NOUN
ijtc-895	205	10	after	after	ADP
ijtc-895	205	11	closing	close	VERB
ijtc-895	205	12	the	the	DET
ijtc-895	205	13	books	book	NOUN
ijtc-895	205	14	and	and	CCONJ
ijtc-895	205	15	a	a	DET
ijtc-895	205	16	list	list	NOUN
ijtc-895	205	17	containing	contain	VERB
ijtc-895	205	18	ledger	ledger	NOUN
ijtc-895	205	19	balances	balance	NOUN
ijtc-895	205	20	after	after	SCONJ
ijtc-895	205	21	the	the	DET
ijtc-895	205	22	skpd	skpd	NOUN
ijtc-895	205	23	closes	close	VERB
ijtc-895	205	24	the	the	DET
ijtc-895	205	25	books	book	NOUN
ijtc-895	205	26	.	.	PUNCT
ijtc-895	206	1	the	the	DET
ijtc-895	206	2	format	format	NOUN
ijtc-895	206	3	of	of	ADP
ijtc-895	206	4	the	the	DET
ijtc-895	206	5	trial	trial	NOUN
ijtc-895	206	6	balance	balance	NOUN
ijtc-895	206	7	after	after	ADP
ijtc-895	206	8	closing	close	VERB
ijtc-895	206	9	is	be	AUX
ijtc-895	206	10	the	the	DET
ijtc-895	206	11	same	same	ADJ
ijtc-895	206	12	as	as	ADP
ijtc-895	206	13	the	the	DET
ijtc-895	206	14	format	format	NOUN
ijtc-895	206	15	of	of	ADP
ijtc-895	206	16	the	the	DET
ijtc-895	206	17	trial	trial	NOUN
ijtc-895	206	18	balance	balance	NOUN
ijtc-895	206	19	after	after	ADP
ijtc-895	206	20	closing	close	VERB
ijtc-895	206	21	,	,	PUNCT
ijtc-895	206	22	only	only	ADV
ijtc-895	206	23	the	the	DET
ijtc-895	206	24	title	title	NOUN
ijtc-895	206	25	is	be	AUX
ijtc-895	206	26	changed	change	VERB
ijtc-895	206	27	to	to	ADP
ijtc-895	206	28	the	the	DET
ijtc-895	206	29	trial	trial	NOUN
ijtc-895	206	30	balance	balance	NOUN
ijtc-895	206	31	after	after	ADP
ijtc-895	206	32	closing	close	VERB
ijtc-895	206	33	,	,	PUNCT
ijtc-895	206	34	and	and	CCONJ
ijtc-895	206	35	the	the	DET
ijtc-895	206	36	numbers	number	NOUN
ijtc-895	206	37	in	in	ADP
ijtc-895	206	38	the	the	DET
ijtc-895	206	39	trial	trial	NOUN
ijtc-895	206	40	balance	balance	NOUN
ijtc-895	206	41	after	after	ADP
ijtc-895	206	42	closing	close	VERB
ijtc-895	206	43	are	be	AUX
ijtc-895	206	44	the	the	DET
ijtc-895	206	45	final	final	ADJ
ijtc-895	206	46	balance	balance	NOUN
ijtc-895	206	47	after	after	ADP
ijtc-895	206	48	posting	post	VERB
ijtc-895	206	49	the	the	DET
ijtc-895	206	50	closing	closing	NOUN
ijtc-895	206	51	journal	journal	NOUN
ijtc-895	206	52	.	.	PUNCT
ijtc-895	207	1	conclusion	conclusion	NOUN
ijtc-895	207	2	based	base	VERB
ijtc-895	207	3	on	on	ADP
ijtc-895	207	4	the	the	DET
ijtc-895	207	5	results	result	NOUN
ijtc-895	207	6	of	of	ADP
ijtc-895	207	7	the	the	DET
ijtc-895	207	8	previous	previous	ADJ
ijtc-895	207	9	analysis	analysis	NOUN
ijtc-895	207	10	,	,	PUNCT
ijtc-895	207	11	it	it	PRON
ijtc-895	207	12	can	can	AUX
ijtc-895	207	13	be	be	AUX
ijtc-895	207	14	concluded	conclude	VERB
ijtc-895	207	15	from	from	ADP
ijtc-895	207	16	the	the	DET
ijtc-895	207	17	results	result	NOUN
ijtc-895	207	18	of	of	ADP
ijtc-895	207	19	this	this	DET
ijtc-895	207	20	study	study	NOUN
ijtc-895	207	21	that	that	SCONJ
ijtc-895	207	22	the	the	DET
ijtc-895	207	23	regulation	regulation	NOUN
ijtc-895	207	24	of	of	ADP
ijtc-895	207	25	the	the	DET
ijtc-895	207	26	minister	minister	NOUN
ijtc-895	207	27	of	of	ADP
ijtc-895	207	28	home	home	NOUN
ijtc-895	207	29	affairs	affair	NOUN
ijtc-895	207	30	number	number	NOUN
ijtc-895	207	31	20	20	NUM
ijtc-895	207	32	of	of	ADP
ijtc-895	207	33	2018	2018	NUM
ijtc-895	207	34	concerning	concern	VERB
ijtc-895	207	35	the	the	DET
ijtc-895	207	36	application	application	NOUN
ijtc-895	207	37	of	of	ADP
ijtc-895	207	38	accrual	accrual	ADJ
ijtc-895	207	39	-	-	PUNCT
ijtc-895	207	40	based	base	VERB
ijtc-895	207	41	government	government	NOUN
ijtc-895	207	42	accounting	accounting	NOUN
ijtc-895	207	43	standards	standard	NOUN
ijtc-895	207	44	for	for	ADP
ijtc-895	207	45	village	village	NOUN
ijtc-895	207	46	financial	financial	ADJ
ijtc-895	207	47	management	management	NOUN
ijtc-895	207	48	has	have	AUX
ijtc-895	207	49	not	not	PART
ijtc-895	207	50	been	be	AUX
ijtc-895	207	51	implemented	implement	VERB
ijtc-895	207	52	optimally	optimally	ADV
ijtc-895	207	53	in	in	ADP
ijtc-895	207	54	the	the	DET
ijtc-895	207	55	nagari	nagari	ADJ
ijtc-895	207	56	government	government	NOUN
ijtc-895	207	57	so	so	SCONJ
ijtc-895	207	58	that	that	SCONJ
ijtc-895	207	59	there	there	PRON
ijtc-895	207	60	are	be	VERB
ijtc-895	207	61	still	still	ADV
ijtc-895	207	62	many	many	ADJ
ijtc-895	207	63	accounting	accounting	NOUN
ijtc-895	207	64	entities	entity	NOUN
ijtc-895	207	65	that	that	PRON
ijtc-895	207	66	do	do	AUX
ijtc-895	207	67	not	not	PART
ijtc-895	207	68	understand	understand	VERB
ijtc-895	207	69	well	well	ADJ
ijtc-895	207	70	about	about	ADP
ijtc-895	207	71	these	these	DET
ijtc-895	207	72	regulations	regulation	NOUN
ijtc-895	207	73	.	.	PUNCT
ijtc-895	208	1	based	base	VERB
ijtc-895	208	2	on	on	ADP
ijtc-895	208	3	the	the	DET
ijtc-895	208	4	conclusions	conclusion	NOUN
ijtc-895	208	5	above	above	ADV
ijtc-895	208	6	,	,	PUNCT
ijtc-895	208	7	the	the	DET
ijtc-895	208	8	nagari	nagari	ADJ
ijtc-895	208	9	government	government	NOUN
ijtc-895	208	10	can	can	AUX
ijtc-895	208	11	provide	provide	VERB
ijtc-895	208	12	more	more	ADJ
ijtc-895	208	13	understanding	understanding	NOUN
ijtc-895	208	14	of	of	ADP
ijtc-895	208	15	the	the	DET
ijtc-895	208	16	minister	minister	NOUN
ijtc-895	208	17	of	of	ADP
ijtc-895	208	18	home	home	NOUN
ijtc-895	208	19	affairs	affair	NOUN
ijtc-895	208	20	regulation	regulation	NOUN
ijtc-895	208	21	number	number	NOUN
ijtc-895	208	22	20	20	NUM
ijtc-895	208	23	of	of	ADP
ijtc-895	208	24	2018	2018	NUM
ijtc-895	208	25	concerning	concern	VERB
ijtc-895	208	26	the	the	DET
ijtc-895	208	27	application	application	NOUN
ijtc-895	208	28	of	of	ADP
ijtc-895	208	29	accrual	accrual	ADJ
ijtc-895	208	30	-	-	PUNCT
ijtc-895	208	31	based	base	VERB
ijtc-895	208	32	government	government	NOUN
ijtc-895	208	33	accounting	accounting	NOUN
ijtc-895	208	34	standards	standard	NOUN
ijtc-895	208	35	for	for	ADP
ijtc-895	208	36	village	village	NOUN
ijtc-895	208	37	financial	financial	ADJ
ijtc-895	208	38	management	management	NOUN
ijtc-895	208	39	.	.	PUNCT
ijtc-895	209	1	it	it	PRON
ijtc-895	209	2	is	be	AUX
ijtc-895	209	3	necessary	necessary	ADJ
ijtc-895	209	4	to	to	PART
ijtc-895	209	5	carry	carry	VERB
ijtc-895	209	6	out	out	ADP
ijtc-895	209	7	regular	regular	ADJ
ijtc-895	209	8	socialization	socialization	NOUN
ijtc-895	209	9	to	to	PART
ijtc-895	209	10	improve	improve	VERB
ijtc-895	209	11	the	the	DET
ijtc-895	209	12	quality	quality	NOUN
ijtc-895	209	13	of	of	ADP
ijtc-895	209	14	human	human	ADJ
ijtc-895	209	15	resources	resource	NOUN
ijtc-895	209	16	in	in	ADP
ijtc-895	209	17	preparing	prepare	VERB
ijtc-895	209	18	reports	report	NOUN
ijtc-895	209	19	on	on	ADP
ijtc-895	209	20	government	government	NOUN
ijtc-895	209	21	finances	finance	NOUN
ijtc-895	209	22	.	.	PUNCT
ijtc-895	210	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-895	210	2	village	village	NOUN
ijtc-895	210	3	fund	fund	NOUN
ijtc-895	210	4	accounting	accounting	NOUN
ijtc-895	210	5	model	model	NOUN
ijtc-895	210	6	in	in	ADP
ijtc-895	210	7	realizing	realize	VERB
ijtc-895	210	8	nagari	nagari	PROPN
ijtc-895	210	9	financial	financial	ADJ
ijtc-895	210	10	accountability	accountability	NOUN
ijtc-895	210	11	yentifa	yentifa	PROPN
ijtc-895	210	12	,	,	PUNCT
ijtc-895	210	13	andriani	andriani	PROPN
ijtc-895	210	14	,	,	PUNCT
ijtc-895	210	15	jr	jr	PROPN
ijtc-895	210	16	,	,	PUNCT
ijtc-895	210	17	aprila	aprila	PROPN
ijtc-895	210	18	,	,	PUNCT
ijtc-895	210	19	and	and	CCONJ
ijtc-895	210	20	gusmita	gusmita	PROPN
ijtc-895	210	21	727	727	NUM
ijtc-895	210	22	|	|	ADV
ijtc-895	210	23	ilomata	ilomata	PROPN
ijtc-895	210	24	international	international	ADJ
ijtc-895	210	25	journal	journal	NOUN
ijtc-895	210	26	of	of	ADP
ijtc-895	210	27	tax	tax	PROPN
ijtc-895	210	28	&	&	CCONJ
ijtc-895	210	29	accounting	accounting	PROPN
ijtc-895	210	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	210	31	reference	reference	NOUN
ijtc-895	210	32	andriani	andriani	PROPN
ijtc-895	210	33	,	,	PUNCT
ijtc-895	210	34	w.	w.	PROPN
ijtc-895	210	35	(	(	PUNCT
ijtc-895	210	36	2023	2023	NUM
ijtc-895	210	37	)	)	PUNCT
ijtc-895	210	38	.	.	PUNCT
ijtc-895	211	1	factors	factor	NOUN
ijtc-895	211	2	influencing	influence	VERB
ijtc-895	211	3	local	local	ADJ
ijtc-895	211	4	government	government	NOUN
ijtc-895	211	5	financial	financial	ADJ
ijtc-895	211	6	performance	performance	NOUN
ijtc-895	211	7	.	.	PUNCT
ijtc-895	212	1	ekonomi	ekonomi	PROPN
ijtc-895	212	2	,	,	PUNCT
ijtc-895	212	3	keuangan	keuangan	NOUN
ijtc-895	212	4	,	,	PUNCT
ijtc-895	212	5	investasi	investasi	PROPN
ijtc-895	212	6	dan	dan	PROPN
ijtc-895	212	7	syariah	syariah	PROPN
ijtc-895	212	8	(	(	PUNCT
ijtc-895	212	9	ekuitas	ekuitas	PROPN
ijtc-895	212	10	)	)	PUNCT
ijtc-895	212	11	,	,	PUNCT
ijtc-895	212	12	4(3	4(3	NUM
ijtc-895	212	13	)	)	PUNCT
ijtc-895	212	14	,	,	PUNCT
ijtc-895	212	15	951–959	951–959	NUM
ijtc-895	212	16	.	.	PUNCT
ijtc-895	213	1	https://doi.org/10.47065/ekuitas.v4i3.3094	https://doi.org/10.47065/ekuitas.v4i3.3094	PROPN
ijtc-895	213	2	andriani	andriani	PROPN
ijtc-895	213	3	,	,	PUNCT
ijtc-895	213	4	w.	w.	PROPN
ijtc-895	213	5	,	,	PUNCT
ijtc-895	213	6	ananto	ananto	PROPN
ijtc-895	213	7	,	,	PUNCT
ijtc-895	213	8	r.	r.	PROPN
ijtc-895	213	9	p.	p.	PROPN
ijtc-895	213	10	,	,	PUNCT
ijtc-895	213	11	fitri	fitri	PROPN
ijtc-895	213	12	,	,	PUNCT
ijtc-895	213	13	w.	w.	PROPN
ijtc-895	213	14	n.	n.	PROPN
ijtc-895	213	15	,	,	PUNCT
ijtc-895	213	16	&	&	CCONJ
ijtc-895	213	17	aprila	aprila	PROPN
ijtc-895	213	18	,	,	PUNCT
ijtc-895	213	19	d.	d.	PROPN
ijtc-895	213	20	(	(	PUNCT
ijtc-895	213	21	2023	2023	NUM
ijtc-895	213	22	)	)	PUNCT
ijtc-895	213	23	.	.	PUNCT
ijtc-895	214	1	corporate	corporate	ADJ
ijtc-895	214	2	policy	policy	NOUN
ijtc-895	214	3	strategy	strategy	NOUN
ijtc-895	214	4	based	base	VERB
ijtc-895	214	5	on	on	ADP
ijtc-895	214	6	comparison	comparison	NOUN
ijtc-895	214	7	of	of	ADP
ijtc-895	214	8	financial	financial	ADJ
ijtc-895	214	9	performance	performance	NOUN
ijtc-895	214	10	due	due	ADP
ijtc-895	214	11	to	to	ADP
ijtc-895	214	12	the	the	DET
ijtc-895	214	13	impact	impact	NOUN
ijtc-895	214	14	of	of	ADP
ijtc-895	214	15	the	the	DET
ijtc-895	214	16	covid-19	covid-19	PROPN
ijtc-895	214	17	pandemic	pandemic	NOUN
ijtc-895	214	18	.	.	PUNCT
ijtc-895	215	1	ilomata	ilomata	PROPN
ijtc-895	215	2	international	international	ADJ
ijtc-895	215	3	journal	journal	PROPN
ijtc-895	215	4	of	of	ADP
ijtc-895	215	5	tax	tax	PROPN
ijtc-895	215	6	&	&	CCONJ
ijtc-895	215	7	accounting	accounting	NOUN
ijtc-895	215	8	,	,	PUNCT
ijtc-895	215	9	4(1	4(1	NOUN
ijtc-895	215	10	)	)	PUNCT
ijtc-895	215	11	,	,	PUNCT
ijtc-895	215	12	70–91	70–91	NUM
ijtc-895	215	13	.	.	PUNCT
ijtc-895	216	1	https://doi.org/10.52728/ijtc.v4i1.662	https://doi.org/10.52728/ijtc.v4i1.662	PROPN
ijtc-895	216	2	andriani	andriani	PROPN
ijtc-895	216	3	,	,	PUNCT
ijtc-895	216	4	w.	w.	PROPN
ijtc-895	216	5	,	,	PUNCT
ijtc-895	216	6	handayani	handayani	PROPN
ijtc-895	216	7	,	,	PUNCT
ijtc-895	216	8	d.	d.	PROPN
ijtc-895	216	9	,	,	PUNCT
ijtc-895	216	10	putra	putra	PROPN
ijtc-895	216	11	,	,	PUNCT
ijtc-895	216	12	r.	r.	PROPN
ijtc-895	216	13	,	,	PUNCT
ijtc-895	216	14	&	&	CCONJ
ijtc-895	216	15	...	...	PUNCT
ijtc-895	216	16	(	(	PUNCT
ijtc-895	216	17	2021	2021	NUM
ijtc-895	216	18	)	)	PUNCT
ijtc-895	216	19	.	.	PUNCT
ijtc-895	217	1	perancangan	perancangan	PROPN
ijtc-895	217	2	analisis	analisis	NOUN
ijtc-895	217	3	laporan	laporan	ADJ
ijtc-895	217	4	keuangan	keuangan	NOUN
ijtc-895	217	5	pemerintah	pemerintah	PROPN
ijtc-895	217	6	daerah	daerah	PROPN
ijtc-895	217	7	dengan	dengan	PROPN
ijtc-895	217	8	efa	efa	PROPN
ijtc-895	217	9	(	(	PUNCT
ijtc-895	217	10	excel	excel	VERB
ijtc-895	217	11	for	for	ADP
ijtc-895	217	12	accounting	accounting	NOUN
ijtc-895	217	13	)	)	PUNCT
ijtc-895	217	14	.	.	PUNCT
ijtc-895	218	1	…	…	PUNCT
ijtc-895	218	2	akuntansi	akuntansi	PROPN
ijtc-895	218	3	keuangan	keuangan	PROPN
ijtc-895	218	4	…	…	PUNCT
ijtc-895	218	5	,	,	PUNCT
ijtc-895	218	6	14(1	14(1	NUM
ijtc-895	218	7	)	)	PUNCT
ijtc-895	218	8	,	,	PUNCT
ijtc-895	218	9	153–162	153–162	NUM
ijtc-895	218	10	.	.	PUNCT
ijtc-895	219	1	andriani	andriani	PROPN
ijtc-895	219	2	,	,	PUNCT
ijtc-895	219	3	w.	w.	PROPN
ijtc-895	219	4	,	,	PUNCT
ijtc-895	219	5	rosita	rosita	PROPN
ijtc-895	219	6	,	,	PUNCT
ijtc-895	219	7	i.	i.	PROPN
ijtc-895	219	8	,	,	PUNCT
ijtc-895	219	9	&	&	CCONJ
ijtc-895	219	10	ihsan	ihsan	PROPN
ijtc-895	219	11	,	,	PUNCT
ijtc-895	219	12	h.	h.	PROPN
ijtc-895	219	13	(	(	PUNCT
ijtc-895	219	14	2015	2015	NUM
ijtc-895	219	15	)	)	PUNCT
ijtc-895	219	16	.	.	PUNCT
ijtc-895	220	1	penerapan	penerapan	PROPN
ijtc-895	220	2	sistem	sistem	PROPN
ijtc-895	220	3	akuntabilitas	akuntabilita	NOUN
ijtc-895	220	4	kinerja	kinerja	NOUN
ijtc-895	220	5	instansi	instansi	VERB
ijtc-895	220	6	pemerintah	pemerintah	PROPN
ijtc-895	220	7	(	(	PUNCT
ijtc-895	220	8	sakip	sakip	VERB
ijtc-895	220	9	)	)	PUNCT
ijtc-895	220	10	dalam	dalam	PROPN
ijtc-895	220	11	mewujudkan	mewujudkan	ADV
ijtc-895	220	12	good	good	ADJ
ijtc-895	220	13	governance	governance	PROPN
ijtc-895	220	14	pada	pada	PROPN
ijtc-895	220	15	politeknik	politeknik	PROPN
ijtc-895	220	16	negeri	negeri	PROPN
ijtc-895	220	17	padang	padang	PROPN
ijtc-895	220	18	.	.	PUNCT
ijtc-895	221	1	akuntansi	akuntansi	PROPN
ijtc-895	221	2	dan	dan	PROPN
ijtc-895	221	3	manajemen	manajemen	PROPN
ijtc-895	221	4	,	,	PUNCT
ijtc-895	221	5	10(2	10(2	NUM
ijtc-895	221	6	)	)	PUNCT
ijtc-895	221	7	,	,	PUNCT
ijtc-895	221	8	51–60	51–60	NOUN
ijtc-895	221	9	.	.	PUNCT
ijtc-895	222	1	https://doi.org/10.30630/jam.v10i2.105	https://doi.org/10.30630/jam.v10i2.105	PROPN
ijtc-895	222	2	aprila	aprila	PROPN
ijtc-895	222	3	,	,	PUNCT
ijtc-895	222	4	d.	d.	PROPN
ijtc-895	222	5	,	,	PUNCT
ijtc-895	222	6	andriani	andriani	PROPN
ijtc-895	222	7	,	,	PUNCT
ijtc-895	222	8	w.	w.	PROPN
ijtc-895	222	9	,	,	PUNCT
ijtc-895	222	10	&	&	CCONJ
ijtc-895	222	11	ananto	ananto	PROPN
ijtc-895	222	12	,	,	PUNCT
ijtc-895	222	13	r.	r.	PROPN
ijtc-895	222	14	p.	p.	PROPN
ijtc-895	222	15	(	(	PUNCT
ijtc-895	222	16	2023	2023	NUM
ijtc-895	222	17	)	)	PUNCT
ijtc-895	222	18	.	.	PUNCT
ijtc-895	223	1	financial	financial	ADJ
ijtc-895	223	2	management	management	NOUN
ijtc-895	223	3	of	of	ADP
ijtc-895	223	4	nagari	nagari	PROPN
ijtc-895	223	5	owned	own	VERB
ijtc-895	223	6	enterprises	enterprise	NOUN
ijtc-895	223	7	(	(	PUNCT
ijtc-895	223	8	bumnag	bumnag	ADJ
ijtc-895	223	9	)	)	PUNCT
ijtc-895	223	10	and	and	CCONJ
ijtc-895	223	11	its	its	PRON
ijtc-895	223	12	impact	impact	NOUN
ijtc-895	223	13	on	on	ADP
ijtc-895	223	14	community	community	NOUN
ijtc-895	223	15	welfare	welfare	NOUN
ijtc-895	223	16	.	.	PUNCT
ijtc-895	224	1	jurnal	jurnal	PROPN
ijtc-895	224	2	akuntansi	akuntansi	PROPN
ijtc-895	224	3	bisnis	bisnis	PROPN
ijtc-895	224	4	,	,	PUNCT
ijtc-895	224	5	16(2	16(2	NUM
ijtc-895	224	6	)	)	PUNCT
ijtc-895	224	7	,	,	PUNCT
ijtc-895	224	8	210–225	210–225	NUM
ijtc-895	224	9	.	.	PUNCT
ijtc-895	225	1	https://doi.org/10.30813/jab.v16	https://doi.org/10.30813/jab.v16	NOUN
ijtc-895	225	2	i2.4461	i2.4461	NUM
ijtc-895	225	3	arniwita	arniwita	NOUN
ijtc-895	225	4	,	,	PUNCT
ijtc-895	225	5	a.	a.	NOUN
ijtc-895	225	6	,	,	PUNCT
ijtc-895	225	7	santoso	santoso	NOUN
ijtc-895	225	8	,	,	PUNCT
ijtc-895	225	9	a.	a.	NOUN
ijtc-895	225	10	,	,	PUNCT
ijtc-895	225	11	kurniasih	kurniasih	PROPN
ijtc-895	225	12	,	,	PUNCT
ijtc-895	225	13	e.	e.	PROPN
ijtc-895	225	14	t.	t.	PROPN
ijtc-895	225	15	,	,	PUNCT
ijtc-895	225	16	&	&	CCONJ
ijtc-895	225	17	soleh	soleh	PROPN
ijtc-895	225	18	,	,	PUNCT
ijtc-895	225	19	a.	a.	NOUN
ijtc-895	225	20	(	(	PUNCT
ijtc-895	225	21	2019	2019	NUM
ijtc-895	225	22	)	)	PUNCT
ijtc-895	225	23	.	.	PUNCT
ijtc-895	226	1	dampak	dampak	PROPN
ijtc-895	226	2	penyerapan	penyerapan	PROPN
ijtc-895	226	3	anggaran	anggaran	PROPN
ijtc-895	226	4	terhadap	terhadap	PROPN
ijtc-895	226	5	kinerja	kinerja	PROPN
ijtc-895	226	6	instansi	instansi	PROPN
ijtc-895	226	7	pemerintah	pemerintah	PROPN
ijtc-895	226	8	(	(	PUNCT
ijtc-895	226	9	studi	studi	PROPN
ijtc-895	226	10	kasus	kasus	PROPN
ijtc-895	226	11	di	di	PROPN
ijtc-895	226	12	provinsi	provinsi	PROPN
ijtc-895	226	13	jambi	jambi	PROPN
ijtc-895	226	14	)	)	PUNCT
ijtc-895	226	15	.	.	PUNCT
ijtc-895	227	1	ekonomis	ekonomis	PROPN
ijtc-895	227	2	:	:	PUNCT
ijtc-895	227	3	journal	journal	PROPN
ijtc-895	227	4	of	of	ADP
ijtc-895	227	5	economics	economic	NOUN
ijtc-895	227	6	and	and	CCONJ
ijtc-895	227	7	business	business	NOUN
ijtc-895	227	8	,	,	PUNCT
ijtc-895	227	9	3(2	3(2	NUM
ijtc-895	227	10	)	)	PUNCT
ijtc-895	227	11	,	,	PUNCT
ijtc-895	227	12	166	166	NUM
ijtc-895	227	13	.	.	PUNCT
ijtc-895	228	1	https://doi.org/10.33087/ekonomis.v3i2.77	https://doi.org/10.33087/ekonomis.v3i2.77	PROPN
ijtc-895	228	2	cahyana	cahyana	PROPN
ijtc-895	228	3	,	,	PUNCT
ijtc-895	228	4	p.	p.	PROPN
ijtc-895	228	5	g.	g.	PROPN
ijtc-895	228	6	,	,	PUNCT
ijtc-895	228	7	&	&	CCONJ
ijtc-895	228	8	suprasto	suprasto	NOUN
ijtc-895	228	9	,	,	PUNCT
ijtc-895	228	10	h.	h.	PROPN
ijtc-895	228	11	b.	b.	PROPN
ijtc-895	228	12	(	(	PUNCT
ijtc-895	228	13	2023	2023	NUM
ijtc-895	228	14	)	)	PUNCT
ijtc-895	228	15	.	.	PUNCT
ijtc-895	229	1	akuntabilitas	akuntabilita	NOUN
ijtc-895	229	2	pengelolaan	pengelolaan	PROPN
ijtc-895	229	3	dana	dana	PROPN
ijtc-895	229	4	desa	desa	PROPN
ijtc-895	229	5	.	.	PUNCT
ijtc-895	230	1	e	e	X
ijtc-895	230	2	-	-	ADJ
ijtc-895	230	3	jurnal	jurnal	ADJ
ijtc-895	230	4	akuntansi	akuntansi	PROPN
ijtc-895	230	5	,	,	PUNCT
ijtc-895	230	6	33(2	33(2	NUM
ijtc-895	230	7	)	)	PUNCT
ijtc-895	230	8	,	,	PUNCT
ijtc-895	230	9	556	556	NUM
ijtc-895	230	10	.	.	PUNCT
ijtc-895	231	1	https://doi.org/10.24843/eja.2023.v33.i02.p19	https://doi.org/10.24843/eja.2023.v33.i02.p19	PROPN
ijtc-895	231	2	chrisman	chrisman	PROPN
ijtc-895	231	3	,	,	PUNCT
ijtc-895	231	4	j.	j.	PROPN
ijtc-895	231	5	j.	j.	PROPN
ijtc-895	231	6	(	(	PUNCT
ijtc-895	231	7	2019	2019	NUM
ijtc-895	231	8	)	)	PUNCT
ijtc-895	231	9	.	.	PUNCT
ijtc-895	232	1	stewardship	stewardship	NOUN
ijtc-895	232	2	theory	theory	NOUN
ijtc-895	232	3	:	:	PUNCT
ijtc-895	232	4	realism	realism	NOUN
ijtc-895	232	5	,	,	PUNCT
ijtc-895	232	6	relevance	relevance	NOUN
ijtc-895	232	7	,	,	PUNCT
ijtc-895	232	8	and	and	CCONJ
ijtc-895	232	9	family	family	NOUN
ijtc-895	232	10	firm	firm	NOUN
ijtc-895	232	11	governance	governance	NOUN
ijtc-895	232	12	.	.	PUNCT
ijtc-895	233	1	entrepreneurship	entrepreneurship	NOUN
ijtc-895	233	2	:	:	PUNCT
ijtc-895	233	3	theory	theory	NOUN
ijtc-895	233	4	and	and	CCONJ
ijtc-895	233	5	practice	practice	NOUN
ijtc-895	233	6	,	,	PUNCT
ijtc-895	233	7	43(6	43(6	NOUN
ijtc-895	233	8	)	)	PUNCT
ijtc-895	233	9	,	,	PUNCT
ijtc-895	233	10	1051–1066	1051–1066	NUM
ijtc-895	233	11	.	.	PUNCT
ijtc-895	234	1	https://doi.org/10.1177/1042258719838472	https://doi.org/10.1177/1042258719838472	PRON
ijtc-895	234	2	farida	farida	NOUN
ijtc-895	234	3	,	,	PUNCT
ijtc-895	234	4	v.	v.	ADV
ijtc-895	234	5	,	,	PUNCT
ijtc-895	234	6	jati	jati	PROPN
ijtc-895	234	7	,	,	PUNCT
ijtc-895	234	8	a.	a.	PROPN
ijtc-895	234	9	w.	w.	PROPN
ijtc-895	234	10	,	,	PUNCT
ijtc-895	234	11	&	&	CCONJ
ijtc-895	234	12	harventy	harventy	PROPN
ijtc-895	234	13	,	,	PUNCT
ijtc-895	234	14	r.	r.	PROPN
ijtc-895	234	15	(	(	PUNCT
ijtc-895	234	16	2018	2018	NUM
ijtc-895	234	17	)	)	PUNCT
ijtc-895	234	18	.	.	PUNCT
ijtc-895	235	1	analisis	analisis	NOUN
ijtc-895	235	2	akuntabilitas	akuntabilita	NOUN
ijtc-895	235	3	pengelolaan	pengelolaan	PROPN
ijtc-895	235	4	alokasi	alokasi	NOUN
ijtc-895	235	5	dana	dana	PROPN
ijtc-895	235	6	desa	desa	PROPN
ijtc-895	235	7	(	(	PUNCT
ijtc-895	235	8	add	add	ADJ
ijtc-895	235	9	)	)	PUNCT
ijtc-895	235	10	di	di	NOUN
ijtc-895	235	11	kecamatan	kecamatan	PROPN
ijtc-895	235	12	candipuro	candipuro	PROPN
ijtc-895	235	13	kabupaten	kabupaten	PROPN
ijtc-895	235	14	lumajang	lumajang	PROPN
ijtc-895	235	15	.	.	PUNCT
ijtc-895	236	1	jurnal	jurnal	PROPN
ijtc-895	236	2	akademi	akademi	PROPN
ijtc-895	236	3	akuntansi	akuntansi	PROPN
ijtc-895	236	4	,	,	PUNCT
ijtc-895	236	5	1(1	1(1	NUM
ijtc-895	236	6	)	)	PUNCT
ijtc-895	236	7	,	,	PUNCT
ijtc-895	236	8	64–73	64–73	NUM
ijtc-895	236	9	.	.	PUNCT
ijtc-895	237	1	https://doi.org/10.22219/jaa.v1i1.6939	https://doi.org/10.22219/jaa.v1i1.6939	PROPN
ijtc-895	237	2	fitriyani	fitriyani	PROPN
ijtc-895	237	3	,	,	PUNCT
ijtc-895	237	4	l.	l.	PROPN
ijtc-895	237	5	y.	y.	PROPN
ijtc-895	237	6	,	,	PUNCT
ijtc-895	237	7	marita	marita	PROPN
ijtc-895	237	8	,	,	PUNCT
ijtc-895	237	9	m.	m.	NOUN
ijtc-895	237	10	,	,	PUNCT
ijtc-895	237	11	widyastuti	widyastuti	PROPN
ijtc-895	237	12	,	,	PUNCT
ijtc-895	237	13	w.	w.	PROPN
ijtc-895	237	14	,	,	PUNCT
ijtc-895	237	15	&	&	CCONJ
ijtc-895	237	16	nurahman	nurahman	PROPN
ijtc-895	237	17	,	,	PUNCT
ijtc-895	237	18	r.	r.	PROPN
ijtc-895	237	19	w.	w.	PROPN
ijtc-895	237	20	(	(	PUNCT
ijtc-895	237	21	2018	2018	NUM
ijtc-895	237	22	)	)	PUNCT
ijtc-895	237	23	.	.	PUNCT
ijtc-895	238	1	determinants	determinant	NOUN
ijtc-895	238	2	of	of	ADP
ijtc-895	238	3	village	village	NOUN
ijtc-895	238	4	fund	fund	NOUN
ijtc-895	238	5	allocation	allocation	NOUN
ijtc-895	238	6	.	.	PUNCT
ijtc-895	239	1	jurnal	jurnal	ADJ
ijtc-895	239	2	akuntansi	akuntansi	PROPN
ijtc-895	239	3	multiparadigma	multiparadigma	PROPN
ijtc-895	239	4	,	,	PUNCT
ijtc-895	239	5	9(3	9(3	NUM
ijtc-895	239	6	)	)	PUNCT
ijtc-895	239	7	,	,	PUNCT
ijtc-895	239	8	526–539	526–539	NUM
ijtc-895	239	9	.	.	PUNCT
ijtc-895	240	1	https://doi.org/10.18202/jamal.2018.04.9031	https://doi.org/10.18202/jamal.2018.04.9031	PROPN
ijtc-895	240	2	hartati	hartati	PROPN
ijtc-895	240	3	,	,	PUNCT
ijtc-895	240	4	s.	s.	PROPN
ijtc-895	240	5	(	(	PUNCT
ijtc-895	240	6	2020	2020	NUM
ijtc-895	240	7	)	)	PUNCT
ijtc-895	240	8	.	.	PUNCT
ijtc-895	241	1	penerapan	penerapan	PROPN
ijtc-895	241	2	model	model	PROPN
ijtc-895	241	3	new	new	ADJ
ijtc-895	241	4	public	public	ADJ
ijtc-895	241	5	management	management	NOUN
ijtc-895	241	6	(	(	PUNCT
ijtc-895	241	7	npm	npm	PROPN
ijtc-895	241	8	)	)	PUNCT
ijtc-895	241	9	dalam	dalam	PROPN
ijtc-895	241	10	reformasi	reformasi	PROPN
ijtc-895	241	11	birokrasi	birokrasi	PROPN
ijtc-895	241	12	di	di	PROPN
ijtc-895	241	13	indonesia	indonesia	PROPN
ijtc-895	241	14	.	.	PUNCT
ijtc-895	242	1	jurnal	jurnal	ADJ
ijtc-895	242	2	msda	msda	NOUN
ijtc-895	242	3	(	(	PUNCT
ijtc-895	242	4	manajemen	manajeman	NOUN
ijtc-895	242	5	sumber	sumber	PROPN
ijtc-895	242	6	daya	daya	PROPN
ijtc-895	242	7	aparatur	aparatur	PROPN
ijtc-895	242	8	)	)	PUNCT
ijtc-895	242	9	,	,	PUNCT
ijtc-895	242	10	8(2	8(2	NUM
ijtc-895	242	11	)	)	PUNCT
ijtc-895	242	12	,	,	PUNCT
ijtc-895	242	13	65–84	65–84	NOUN
ijtc-895	242	14	.	.	PUNCT
ijtc-895	243	1	https://doi.org/10.33701/jmsda.v8i2.1293	https://doi.org/10.33701/jmsda.v8i2.1293	NOUN
ijtc-895	243	2	hendriksen	hendriksen	PROPN
ijtc-895	243	3	,	,	PUNCT
ijtc-895	243	4	e.	e.	PROPN
ijtc-895	243	5	s.	s.	PROPN
ijtc-895	243	6	,	,	PUNCT
ijtc-895	243	7	&	&	CCONJ
ijtc-895	243	8	van	van	PROPN
ijtc-895	243	9	breda	breda	PROPN
ijtc-895	243	10	,	,	PUNCT
ijtc-895	243	11	m.	m.	PROPN
ijtc-895	243	12	f.	f.	PROPN
ijtc-895	243	13	(	(	PUNCT
ijtc-895	243	14	2000	2000	NUM
ijtc-895	243	15	)	)	PUNCT
ijtc-895	243	16	.	.	PUNCT
ijtc-895	244	1	teori	teori	PROPN
ijtc-895	244	2	akuntansi	akuntansi	PROPN
ijtc-895	244	3	.	.	PUNCT
ijtc-895	245	1	in	in	ADP
ijtc-895	245	2	l.	l.	PROPN
ijtc-895	245	3	saputra	saputra	PROPN
ijtc-895	245	4	(	(	PUNCT
ijtc-895	245	5	ed	ed	NOUN
ijtc-895	245	6	.	.	PUNCT
ijtc-895	245	7	)	)	PUNCT
ijtc-895	245	8	,	,	PUNCT
ijtc-895	245	9	edisi	edisi	VERB
ijtc-895	245	10	kelima	kelima	PROPN
ijtc-895	245	11	.	.	PUNCT
ijtc-895	246	1	buku	buku	PROPN
ijtc-895	246	2	kesatu	kesatu	PROPN
ijtc-895	246	3	.	.	PUNCT
ijtc-895	247	1	batam	batam	PROPN
ijtc-895	247	2	centre	centre	PROPN
ijtc-895	247	3	:	:	PUNCT
ijtc-895	247	4	interaksara	interaksara	PROPN
ijtc-895	247	5	(	(	PUNCT
ijtc-895	247	6	1st	1st	ADJ
ijtc-895	247	7	ed	ed	NOUN
ijtc-895	247	8	.	.	PUNCT
ijtc-895	247	9	)	)	PUNCT
ijtc-895	247	10	.	.	PUNCT
ijtc-895	248	1	interaksara	interaksara	PROPN
ijtc-895	248	2	southern	southern	PROPN
ijtc-895	248	3	methodist	methodist	PROPN
ijtc-895	248	4	university	university	PROPN
ijtc-895	248	5	.	.	PUNCT
ijtc-895	249	1	kasmir	kasmir	PROPN
ijtc-895	249	2	.	.	PUNCT
ijtc-895	250	1	(	(	PUNCT
ijtc-895	250	2	2008	2008	NUM
ijtc-895	250	3	)	)	PUNCT
ijtc-895	250	4	.	.	PUNCT
ijtc-895	251	1	analisis	analisis	ADJ
ijtc-895	251	2	laporan	laporan	ADJ
ijtc-895	251	3	keuangan	keuangan	NOUN
ijtc-895	251	4	.	.	PUNCT
ijtc-895	252	1	in	in	ADP
ijtc-895	252	2	analisis	analisis	ADJ
ijtc-895	252	3	laporan	laporan	ADJ
ijtc-895	252	4	keuangan	keuangan	NOUN
ijtc-895	252	5	(	(	PUNCT
ijtc-895	252	6	11th	11th	ADJ
ijtc-895	252	7	ed	ed	NOUN
ijtc-895	252	8	.	.	PROPN
ijtc-895	252	9	,	,	PUNCT
ijtc-895	252	10	pp	pp	ADJ
ijtc-895	252	11	.	.	PUNCT
ijtc-895	253	1	21–27	21–27	NUM
ijtc-895	253	2	)	)	PUNCT
ijtc-895	253	3	.	.	PUNCT
ijtc-895	254	1	rajawali	rajawali	ADJ
ijtc-895	254	2	pers	per	NOUN
ijtc-895	254	3	.	.	PUNCT
ijtc-895	255	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-895	255	2	village	village	NOUN
ijtc-895	255	3	fund	fund	NOUN
ijtc-895	255	4	accounting	accounting	NOUN
ijtc-895	255	5	model	model	NOUN
ijtc-895	255	6	in	in	ADP
ijtc-895	255	7	realizing	realize	VERB
ijtc-895	255	8	nagari	nagari	PROPN
ijtc-895	255	9	financial	financial	ADJ
ijtc-895	255	10	accountability	accountability	NOUN
ijtc-895	255	11	yentifa	yentifa	PROPN
ijtc-895	255	12	,	,	PUNCT
ijtc-895	255	13	andriani	andriani	PROPN
ijtc-895	255	14	,	,	PUNCT
ijtc-895	255	15	jr	jr	PROPN
ijtc-895	255	16	,	,	PUNCT
ijtc-895	255	17	aprila	aprila	PROPN
ijtc-895	255	18	,	,	PUNCT
ijtc-895	255	19	and	and	CCONJ
ijtc-895	255	20	gusmita	gusmita	PROPN
ijtc-895	255	21	728	728	NUM
ijtc-895	255	22	|	|	ADV
ijtc-895	255	23	ilomata	ilomata	PROPN
ijtc-895	255	24	international	international	ADJ
ijtc-895	255	25	journal	journal	NOUN
ijtc-895	255	26	of	of	ADP
ijtc-895	255	27	tax	tax	PROPN
ijtc-895	255	28	&	&	CCONJ
ijtc-895	255	29	accounting	accounting	PROPN
ijtc-895	255	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	255	31	kementerian	kementerian	PROPN
ijtc-895	255	32	dalam	dalam	PROPN
ijtc-895	255	33	negeri	negeri	PROPN
ijtc-895	255	34	republik	republik	PROPN
ijtc-895	255	35	indonesia	indonesia	PROPN
ijtc-895	255	36	.	.	PUNCT
ijtc-895	256	1	(	(	PUNCT
ijtc-895	256	2	2018	2018	NUM
ijtc-895	256	3	)	)	PUNCT
ijtc-895	256	4	.	.	PUNCT
ijtc-895	257	1	peraturan	peraturan	PROPN
ijtc-895	257	2	menteri	menteri	PROPN
ijtc-895	257	3	dalam	dalam	PROPN
ijtc-895	257	4	negeri	negeri	PROPN
ijtc-895	258	1	no	no	DET
ijtc-895	258	2	20	20	NUM
ijtc-895	258	3	tahun	tahun	PROPN
ijtc-895	258	4	2018	2018	NUM
ijtc-895	258	5	tentang	tentang	PROPN
ijtc-895	258	6	pengelolaan	pengelolaan	PROPN
ijtc-895	258	7	keuangan	keuangan	PROPN
ijtc-895	258	8	desa	desa	PROPN
ijtc-895	258	9	(	(	PUNCT
ijtc-895	258	10	vol	vol	NOUN
ijtc-895	258	11	.	.	PROPN
ijtc-895	258	12	72	72	NUM
ijtc-895	258	13	,	,	PUNCT
ijtc-895	258	14	issue	issue	NOUN
ijtc-895	258	15	10	10	NUM
ijtc-895	258	16	,	,	PUNCT
ijtc-895	258	17	pp	pp	ADJ
ijtc-895	258	18	.	.	PUNCT
ijtc-895	258	19	1–13	1–13	NOUN
ijtc-895	258	20	)	)	PUNCT
ijtc-895	258	21	.	.	PUNCT
ijtc-895	259	1	kementrian	kementrian	PROPN
ijtc-895	259	2	dalam	dalam	PROPN
ijtc-895	259	3	negeri	negeri	PROPN
ijtc-895	259	4	republik	republik	PROPN
ijtc-895	259	5	indonesia	indonesia	PROPN
ijtc-895	259	6	.	.	PUNCT
ijtc-895	260	1	(	(	PUNCT
ijtc-895	260	2	2014	2014	NUM
ijtc-895	260	3	)	)	PUNCT
ijtc-895	260	4	.	.	PUNCT
ijtc-895	261	1	peraturan	peraturan	PROPN
ijtc-895	261	2	menteri	menteri	PROPN
ijtc-895	261	3	dalam	dalam	PROPN
ijtc-895	261	4	negeri	negeri	PROPN
ijtc-895	261	5	nomor	nomor	PROPN
ijtc-895	261	6	113	113	NUM
ijtc-895	261	7	tahun	tahun	PROPN
ijtc-895	261	8	2014	2014	NUM
ijtc-895	261	9	tentang	tentang	PROPN
ijtc-895	261	10	pengelolaan	pengelolaan	PROPN
ijtc-895	261	11	keuangan	keuangan	PROPN
ijtc-895	261	12	desa	desa	PROPN
ijtc-895	261	13	(	(	PUNCT
ijtc-895	261	14	vol	vol	NOUN
ijtc-895	261	15	.	.	PROPN
ijtc-895	261	16	51	51	NUM
ijtc-895	261	17	,	,	PUNCT
ijtc-895	261	18	issue	issue	NOUN
ijtc-895	261	19	1	1	NUM
ijtc-895	261	20	,	,	PUNCT
ijtc-895	261	21	p.	p.	NOUN
ijtc-895	261	22	51	51	NUM
ijtc-895	261	23	)	)	PUNCT
ijtc-895	261	24	.	.	PUNCT
ijtc-895	262	1	lembaga	lembaga	PROPN
ijtc-895	262	2	administasi	administasi	PROPN
ijtc-895	262	3	negara	negara	PROPN
ijtc-895	262	4	,	,	PUNCT
ijtc-895	262	5	&	&	CCONJ
ijtc-895	262	6	badan	badan	PROPN
ijtc-895	262	7	pengawasan	pengawasan	PROPN
ijtc-895	262	8	keuangan	keuangan	PROPN
ijtc-895	262	9	dan	dan	PROPN
ijtc-895	262	10	pembangunan	pembangunan	PROPN
ijtc-895	262	11	.	.	PUNCT
ijtc-895	263	1	(	(	PUNCT
ijtc-895	263	2	2000	2000	NUM
ijtc-895	263	3	)	)	PUNCT
ijtc-895	263	4	.	.	PUNCT
ijtc-895	264	1	akuntabilitas	akuntabilita	NOUN
ijtc-895	264	2	dan	dan	PROPN
ijtc-895	264	3	good	good	PROPN
ijtc-895	264	4	governance	governance	NOUN
ijtc-895	264	5	.	.	PUNCT
ijtc-895	265	1	lembaga	lembaga	ADJ
ijtc-895	265	2	administrasi	administrasi	NOUN
ijtc-895	265	3	negara	negara	PROPN
ijtc-895	265	4	.	.	PUNCT
ijtc-895	266	1	maryati	maryati	PROPN
ijtc-895	266	2	,	,	PUNCT
ijtc-895	266	3	u.	u.	PROPN
ijtc-895	266	4	,	,	PUNCT
ijtc-895	266	5	yentifa	yentifa	PROPN
ijtc-895	266	6	,	,	PUNCT
ijtc-895	266	7	a.	a.	PROPN
ijtc-895	266	8	,	,	PUNCT
ijtc-895	266	9	&	&	CCONJ
ijtc-895	266	10	andriani	andriani	PROPN
ijtc-895	266	11	,	,	PUNCT
ijtc-895	266	12	w.	w.	PROPN
ijtc-895	266	13	(	(	PUNCT
ijtc-895	266	14	2015	2015	NUM
ijtc-895	266	15	)	)	PUNCT
ijtc-895	266	16	.	.	PUNCT
ijtc-895	267	1	implementasi	implementasi	PROPN
ijtc-895	267	2	akuntansi	akuntansi	PROPN
ijtc-895	267	3	berbasis	berbasis	ADP
ijtc-895	267	4	akrual	akrual	PROPN
ijtc-895	267	5	pada	pada	PROPN
ijtc-895	267	6	pemerintah	pemerintah	PROPN
ijtc-895	267	7	daerah	daerah	PROPN
ijtc-895	267	8	(	(	PUNCT
ijtc-895	267	9	studi	studi	PROPN
ijtc-895	267	10	pada	pada	PROPN
ijtc-895	267	11	pemerintah	pemerintah	PROPN
ijtc-895	267	12	kota	kota	PROPN
ijtc-895	267	13	semarang	semarang	PROPN
ijtc-895	267	14	dan	dan	PROPN
ijtc-895	267	15	pemerintah	pemerintah	PROPN
ijtc-895	267	16	kota	kota	PROPN
ijtc-895	267	17	bandar	bandar	PROPN
ijtc-895	267	18	lampung	lampung	PROPN
ijtc-895	267	19	)	)	PUNCT
ijtc-895	267	20	.	.	PUNCT
ijtc-895	268	1	akuntansi	akuntansi	PROPN
ijtc-895	268	2	dan	dan	PROPN
ijtc-895	268	3	manajemen	manajemen	PROPN
ijtc-895	268	4	,	,	PUNCT
ijtc-895	268	5	10(2	10(2	NUM
ijtc-895	268	6	)	)	PUNCT
ijtc-895	268	7	,	,	PUNCT
ijtc-895	268	8	1–10	1–10	NOUN
ijtc-895	268	9	.	.	PUNCT
ijtc-895	269	1	https://doi.org/10.30630/jam.v10i2.100	https://doi.org/10.30630/jam.v10i2.100	NUM
ijtc-895	269	2	meutia	meutia	PROPN
ijtc-895	269	3	,	,	PUNCT
ijtc-895	269	4	i.	i.	PROPN
ijtc-895	269	5	,	,	PUNCT
ijtc-895	269	6	&	&	CCONJ
ijtc-895	269	7	liliana	liliana	PROPN
ijtc-895	269	8	,	,	PUNCT
ijtc-895	269	9	l.	l.	PROPN
ijtc-895	269	10	(	(	PUNCT
ijtc-895	269	11	2017	2017	NUM
ijtc-895	269	12	)	)	PUNCT
ijtc-895	269	13	.	.	PUNCT
ijtc-895	270	1	the	the	DET
ijtc-895	270	2	management	management	NOUN
ijtc-895	270	3	of	of	ADP
ijtc-895	270	4	village	village	NOUN
ijtc-895	270	5	fund	fund	NOUN
ijtc-895	270	6	finances	finance	NOUN
ijtc-895	270	7	.	.	PUNCT
ijtc-895	271	1	jurnal	jurnal	ADJ
ijtc-895	271	2	dinamika	dinamika	PROPN
ijtc-895	271	3	akuntansi	akuntansi	PROPN
ijtc-895	271	4	,	,	PUNCT
ijtc-895	271	5	9(1	9(1	NUM
ijtc-895	271	6	)	)	PUNCT
ijtc-895	271	7	,	,	PUNCT
ijtc-895	271	8	63–81	63–81	NUM
ijtc-895	271	9	.	.	PUNCT
ijtc-895	272	1	https://doi.org/10.15294/jda.v9i1.12009	https://doi.org/10.15294/jda.v9i1.12009	NUM
ijtc-895	272	2	munawar	munawar	PROPN
ijtc-895	272	3	.	.	PUNCT
ijtc-895	273	1	(	(	PUNCT
ijtc-895	273	2	2016	2016	NUM
ijtc-895	273	3	)	)	PUNCT
ijtc-895	273	4	.	.	PUNCT
ijtc-895	274	1	model	model	PROPN
ijtc-895	274	2	akuntansi	akuntansi	PROPN
ijtc-895	274	3	berbasis	berbasis	ADP
ijtc-895	274	4	akrual	akrual	PROPN
ijtc-895	274	5	untuk	untuk	PROPN
ijtc-895	274	6	satuan	satuan	PROPN
ijtc-895	274	7	kerja	kerja	PROPN
ijtc-895	274	8	perangkat	perangkat	PROPN
ijtc-895	274	9	daerah	daerah	PROPN
ijtc-895	274	10	(	(	PUNCT
ijtc-895	274	11	skpd	skpd	PROPN
ijtc-895	274	12	)	)	PUNCT
ijtc-895	274	13	pada	pada	PROPN
ijtc-895	274	14	pemerintahan	pemerintahan	PROPN
ijtc-895	274	15	daerah	daerah	PROPN
ijtc-895	274	16	kabupaten	kabupaten	PROPN
ijtc-895	274	17	kupang	kupang	PROPN
ijtc-895	274	18	.	.	PUNCT
ijtc-895	275	1	universitas	universitas	PROPN
ijtc-895	275	2	muhammadiyah	muhammadiyah	ADP
ijtc-895	275	3	kupang	kupang	PROPN
ijtc-895	275	4	,	,	PUNCT
ijtc-895	275	5	3(2	3(2	NUM
ijtc-895	275	6	)	)	PUNCT
ijtc-895	275	7	,	,	PUNCT
ijtc-895	275	8	18–34	18–34	NUM
ijtc-895	275	9	.	.	PUNCT
ijtc-895	276	1	nurhakim	nurhakim	PROPN
ijtc-895	276	2	,	,	PUNCT
ijtc-895	276	3	i.	i.	PROPN
ijtc-895	276	4	,	,	PUNCT
ijtc-895	276	5	&	&	CCONJ
ijtc-895	276	6	yudianto	yudianto	PROPN
ijtc-895	276	7	,	,	PUNCT
ijtc-895	276	8	i.	i.	PROPN
ijtc-895	276	9	(	(	PUNCT
ijtc-895	276	10	2018	2018	NUM
ijtc-895	276	11	)	)	PUNCT
ijtc-895	276	12	.	.	PUNCT
ijtc-895	277	1	implementation	implementation	NOUN
ijtc-895	277	2	of	of	ADP
ijtc-895	277	3	village	village	NOUN
ijtc-895	277	4	fund	fund	NOUN
ijtc-895	277	5	management	management	NOUN
ijtc-895	277	6	.	.	PUNCT
ijtc-895	278	1	journal	journal	NOUN
ijtc-895	278	2	of	of	ADP
ijtc-895	278	3	accounting	accounting	NOUN
ijtc-895	278	4	auditing	auditing	NOUN
ijtc-895	278	5	and	and	CCONJ
ijtc-895	278	6	business	business	NOUN
ijtc-895	278	7	,	,	PUNCT
ijtc-895	278	8	1(2	1(2	NUM
ijtc-895	278	9	)	)	PUNCT
ijtc-895	278	10	,	,	PUNCT
ijtc-895	278	11	39–55	39–55	X
ijtc-895	278	12	.	.	PUNCT
ijtc-895	279	1	https://doi.org/10.24198/jaab.v1i2.18346	https://doi.org/10.24198/jaab.v1i2.18346	PROPN
ijtc-895	279	2	nurlinda	nurlinda	NOUN
ijtc-895	279	3	.	.	PUNCT
ijtc-895	280	1	(	(	PUNCT
ijtc-895	280	2	2021	2021	NUM
ijtc-895	280	3	)	)	PUNCT
ijtc-895	280	4	.	.	PUNCT
ijtc-895	281	1	akuntansi	akuntansi	PROPN
ijtc-895	281	2	sektor	sektor	PROPN
ijtc-895	281	3	publik	publik	PROPN
ijtc-895	281	4	:	:	PUNCT
ijtc-895	281	5	mengenal	mengenal	PROPN
ijtc-895	281	6	akuntansi	akuntansi	PROPN
ijtc-895	281	7	pemerintahan	pemerintahan	PROPN
ijtc-895	281	8	(	(	PUNCT
ijtc-895	281	9	rezhaban	rezhaban	PROPN
ijtc-895	281	10	&	&	CCONJ
ijtc-895	281	11	c.	c.	PROPN
ijtc-895	281	12	utami	utami	PROPN
ijtc-895	281	13	,	,	PUNCT
ijtc-895	281	14	eds	eds	PROPN
ijtc-895	281	15	.	.	PUNCT
ijtc-895	281	16	;	;	PUNCT
ijtc-895	281	17	1st	1st	ADJ
ijtc-895	281	18	ed	ed	NOUN
ijtc-895	281	19	.	.	PROPN
ijtc-895	281	20	,	,	PUNCT
ijtc-895	281	21	vol	vol	NOUN
ijtc-895	281	22	.	.	PROPN
ijtc-895	281	23	8	8	NUM
ijtc-895	281	24	,	,	PUNCT
ijtc-895	281	25	issue	issue	NOUN
ijtc-895	281	26	75	75	NUM
ijtc-895	281	27	)	)	PUNCT
ijtc-895	281	28	.	.	PUNCT
ijtc-895	282	1	medan	medan	PROPN
ijtc-895	282	2	:	:	PUNCT
ijtc-895	282	3	penerbit	penerbit	NOUN
ijtc-895	282	4	polmedpress	polmedpress	NOUN
ijtc-895	282	5	.	.	PUNCT
ijtc-895	283	1	oktaviona	oktaviona	PROPN
ijtc-895	283	2	,	,	PUNCT
ijtc-895	283	3	a.	a.	NOUN
ijtc-895	283	4	,	,	PUNCT
ijtc-895	283	5	andriani	andriani	PROPN
ijtc-895	283	6	,	,	PUNCT
ijtc-895	283	7	w.	w.	PROPN
ijtc-895	283	8	,	,	PUNCT
ijtc-895	283	9	&	&	CCONJ
ijtc-895	283	10	gustati	gustati	PROPN
ijtc-895	283	11	.	.	PUNCT
ijtc-895	284	1	(	(	PUNCT
ijtc-895	284	2	2022	2022	NUM
ijtc-895	284	3	)	)	PUNCT
ijtc-895	284	4	.	.	PUNCT
ijtc-895	285	1	peran	peran	PROPN
ijtc-895	285	2	perangkat	perangkat	PROPN
ijtc-895	285	3	desa	desa	PROPN
ijtc-895	285	4	dalam	dalam	PROPN
ijtc-895	285	5	akuntabilitas	akuntabilita	NOUN
ijtc-895	285	6	pengelolaan	pengelolaan	PROPN
ijtc-895	285	7	keuangan	keuangan	PROPN
ijtc-895	285	8	desa	desa	PROPN
ijtc-895	285	9	(	(	PUNCT
ijtc-895	285	10	studi	studi	PROPN
ijtc-895	285	11	kasus	kasus	PROPN
ijtc-895	285	12	di	di	PROPN
ijtc-895	285	13	nagari	nagari	PROPN
ijtc-895	285	14	rao	rao	PROPN
ijtc-895	285	15	-	-	PUNCT
ijtc-895	285	16	rao	rao	PROPN
ijtc-895	285	17	kecamatan	kecamatan	PROPN
ijtc-895	285	18	sungai	sungai	PROPN
ijtc-895	285	19	tarab	tarab	PROPN
ijtc-895	285	20	kabupaten	kabupaten	PROPN
ijtc-895	285	21	tanah	tanah	PROPN
ijtc-895	285	22	datar	datar	PROPN
ijtc-895	285	23	)	)	PUNCT
ijtc-895	285	24	.	.	PUNCT
ijtc-895	286	1	jurnal	jurnal	PROPN
ijtc-895	286	2	akuntansi	akuntansi	PROPN
ijtc-895	286	3	,	,	PUNCT
ijtc-895	286	4	bisnis	bisnis	PROPN
ijtc-895	286	5	,	,	PUNCT
ijtc-895	286	6	dan	dan	PROPN
ijtc-895	286	7	ekonomi	ekonomi	PROPN
ijtc-895	286	8	indonesia	indonesia	PROPN
ijtc-895	286	9	(	(	PUNCT
ijtc-895	286	10	jabei	jabei	PROPN
ijtc-895	286	11	)	)	PUNCT
ijtc-895	286	12	,	,	PUNCT
ijtc-895	286	13	2(1	2(1	NUM
ijtc-895	286	14	)	)	PUNCT
ijtc-895	286	15	,	,	PUNCT
ijtc-895	286	16	9–17	9–17	PROPN
ijtc-895	286	17	.	.	PUNCT
ijtc-895	287	1	pemerintah	pemerintah	PROPN
ijtc-895	287	2	ri	ri	PROPN
ijtc-895	287	3	.	.	PUNCT
ijtc-895	287	4	(	(	PUNCT
ijtc-895	287	5	2003	2003	NUM
ijtc-895	287	6	)	)	PUNCT
ijtc-895	287	7	.	.	PUNCT
ijtc-895	288	1	undang	undang	PROPN
ijtc-895	288	2	-	-	PUNCT
ijtc-895	288	3	undang	undang	PROPN
ijtc-895	288	4	nomor	nomor	PROPN
ijtc-895	288	5	17	17	NUM
ijtc-895	288	6	tahun	tahun	PROPN
ijtc-895	288	7	2003	2003	NUM
ijtc-895	288	8	tentang	tentang	PROPN
ijtc-895	288	9	keuangan	keuangan	PROPN
ijtc-895	288	10	negara	negara	PROPN
ijtc-895	288	11	(	(	PUNCT
ijtc-895	288	12	vol	vol	NOUN
ijtc-895	288	13	.	.	PROPN
ijtc-895	288	14	19	19	NUM
ijtc-895	288	15	,	,	PUNCT
ijtc-895	288	16	issue	issue	NOUN
ijtc-895	288	17	8	8	NUM
ijtc-895	288	18	,	,	PUNCT
ijtc-895	288	19	pp	pp	ADJ
ijtc-895	288	20	.	.	PUNCT
ijtc-895	289	1	159–170	159–170	NUM
ijtc-895	289	2	)	)	PUNCT
ijtc-895	289	3	.	.	PUNCT
ijtc-895	290	1	pemerintah	pemerintah	PROPN
ijtc-895	291	1	ri	ri	PROPN
ijtc-895	291	2	.	.	PUNCT
ijtc-895	291	3	(	(	PUNCT
ijtc-895	291	4	2010	2010	NUM
ijtc-895	291	5	)	)	PUNCT
ijtc-895	291	6	.	.	PUNCT
ijtc-895	292	1	peraturan	peraturan	NOUN
ijtc-895	292	2	pemerintah	pemerintah	PROPN
ijtc-895	292	3	republik	republik	PROPN
ijtc-895	292	4	indonesia	indonesia	PROPN
ijtc-895	292	5	nomor	nomor	VERB
ijtc-895	292	6	71	71	NUM
ijtc-895	292	7	tahun	tahun	PROPN
ijtc-895	292	8	2010	2010	NUM
ijtc-895	292	9	tentang	tentang	PROPN
ijtc-895	292	10	standar	standar	PROPN
ijtc-895	292	11	akuntansi	akuntansi	PROPN
ijtc-895	292	12	pemerintah	pemerintah	PROPN
ijtc-895	292	13	.	.	PUNCT
ijtc-895	293	1	https://doi.org/10.1017/cbo9781107415324.004	https://doi.org/10.1017/cbo9781107415324.004	PROPN
ijtc-895	293	2	pemerintah	pemerintah	PROPN
ijtc-895	293	3	ri	ri	PROPN
ijtc-895	293	4	.	.	PUNCT
ijtc-895	293	5	(	(	PUNCT
ijtc-895	293	6	2014	2014	NUM
ijtc-895	293	7	)	)	PUNCT
ijtc-895	293	8	.	.	PUNCT
ijtc-895	294	1	undang	undang	PROPN
ijtc-895	294	2	undang	undang	PROPN
ijtc-895	294	3	republik	republik	PROPN
ijtc-895	294	4	indonesia	indonesia	PROPN
ijtc-895	294	5	nomor	nomor	PROPN
ijtc-895	294	6	6	6	NUM
ijtc-895	294	7	tahun	tahun	PROPN
ijtc-895	294	8	2014	2014	NUM
ijtc-895	294	9	tentang	tentang	PROPN
ijtc-895	294	10	desa	desa	PROPN
ijtc-895	294	11	.	.	PUNCT
ijtc-895	295	1	https://doi.org/10.1145/2904081.2904088	https://doi.org/10.1145/2904081.2904088	AUX
ijtc-895	295	2	pemerintah	pemerintah	PROPN
ijtc-895	295	3	ri	ri	PROPN
ijtc-895	295	4	.	.	PUNCT
ijtc-895	295	5	(	(	PUNCT
ijtc-895	295	6	2020	2020	NUM
ijtc-895	295	7	)	)	PUNCT
ijtc-895	295	8	.	.	PUNCT
ijtc-895	296	1	undang	undang	PROPN
ijtc-895	296	2	-	-	PUNCT
ijtc-895	296	3	undang	undang	PROPN
ijtc-895	296	4	republik	republik	PROPN
ijtc-895	296	5	indonesia	indonesia	PROPN
ijtc-895	296	6	nomor	nomor	PROPN
ijtc-895	296	7	2	2	NUM
ijtc-895	296	8	tahun	tahun	PROPN
ijtc-895	296	9	2020	2020	NUM
ijtc-895	296	10	tentang	tentang	PROPN
ijtc-895	296	11	penetapan	penetapan	PROPN
ijtc-895	296	12	peraturan	peraturan	NOUN
ijtc-895	296	13	pemerintah	pemerintah	PROPN
ijtc-895	296	14	pengganti	pengganti	PROPN
ijtc-895	296	15	undang	undang	PROPN
ijtc-895	296	16	-	-	PUNCT
ijtc-895	296	17	undang	undang	PROPN
ijtc-895	296	18	nomor	nomor	PROPN
ijtc-895	296	19	1	1	NUM
ijtc-895	296	20	tahun	tahun	PROPN
ijtc-895	296	21	2020	2020	NUM
ijtc-895	296	22	tentang	tentang	PROPN
ijtc-895	296	23	kebijakan	kebijakan	PROPN
ijtc-895	296	24	keuangan	keuangan	PROPN
ijtc-895	296	25	negara	negara	PROPN
ijtc-895	296	26	dan	dan	PROPN
ijtc-895	296	27	stabilitas	stabilitas	PROPN
ijtc-895	296	28	sistem	sistem	PROPN
ijtc-895	296	29	keuangan	keuangan	PROPN
ijtc-895	296	30	untuk	untuk	PROPN
ijtc-895	296	31	penanganan	penanganan	PROPN
ijtc-895	296	32	pandemi	pandemi	ADP
ijtc-895	296	33	covid-19	covid-19	PROPN
ijtc-895	296	34	(	(	PUNCT
ijtc-895	296	35	vol	vol	NOUN
ijtc-895	296	36	.	.	NOUN
ijtc-895	296	37	2019	2019	NUM
ijtc-895	296	38	,	,	PUNCT
ijtc-895	296	39	issue	issue	NOUN
ijtc-895	296	40	036088	036088	NUM
ijtc-895	296	41	,	,	PUNCT
ijtc-895	296	42	pp	pp	ADV
ijtc-895	296	43	.	.	PUNCT
ijtc-895	296	44	1–53	1–53	NOUN
ijtc-895	296	45	)	)	PUNCT
ijtc-895	296	46	.	.	PUNCT
ijtc-895	297	1	pratiwi	pratiwi	NOUN
ijtc-895	297	2	,	,	PUNCT
ijtc-895	297	3	r.	r.	PROPN
ijtc-895	297	4	,	,	PUNCT
ijtc-895	297	5	sebrina	sebrina	PROPN
ijtc-895	297	6	,	,	PUNCT
ijtc-895	297	7	n.	n.	NOUN
ijtc-895	297	8	,	,	PUNCT
ijtc-895	297	9	setiawan	setiawan	PROPN
ijtc-895	297	10	,	,	PUNCT
ijtc-895	297	11	m.	m.	NOUN
ijtc-895	297	12	a.	a.	PROPN
ijtc-895	297	13	,	,	PUNCT
ijtc-895	297	14	jurusan	jurusan	PROPN
ijtc-895	297	15	,	,	PUNCT
ijtc-895	297	16	a.	a.	PROPN
ijtc-895	297	17	,	,	PUNCT
ijtc-895	297	18	fakultas	fakultas	PROPN
ijtc-895	297	19	,	,	PUNCT
ijtc-895	297	20	a.	a.	NOUN
ijtc-895	297	21	,	,	PUNCT
ijtc-895	297	22	universitas	universita	NOUN
ijtc-895	297	23	,	,	PUNCT
ijtc-895	297	24	e.	e.	PROPN
ijtc-895	297	25	,	,	PUNCT
ijtc-895	297	26	padang	padang	PROPN
ijtc-895	297	27	,	,	PUNCT
ijtc-895	297	28	n.	n.	PROPN
ijtc-895	297	29	,	,	PUNCT
ijtc-895	297	30	&	&	CCONJ
ijtc-895	297	31	fakultas	fakultas	PROPN
ijtc-895	297	32	,	,	PUNCT
ijtc-895	297	33	j.	j.	PROPN
ijtc-895	297	34	a.	a.	PROPN
ijtc-895	297	35	(	(	PUNCT
ijtc-895	297	36	2019	2019	NUM
ijtc-895	297	37	)	)	PUNCT
ijtc-895	297	38	.	.	PUNCT
ijtc-895	298	1	pertanggungjawaban	pertanggungjawaban	PROPN
ijtc-895	298	2	dana	dana	PROPN
ijtc-895	298	3	desa	desa	PROPN
ijtc-895	298	4	(	(	PUNCT
ijtc-895	298	5	studi	studi	PROPN
ijtc-895	298	6	empiris	empiris	PROPN
ijtc-895	298	7	pada	pada	PROPN
ijtc-895	298	8	desa	desa	PROPN
ijtc-895	298	9	-	-	PUNCT
ijtc-895	298	10	desa	desa	PROPN
ijtc-895	298	11	di	di	NOUN
ijtc-895	298	12	wilayah	wilayah	PROPN
ijtc-895	298	13	kecamatan	kecamatan	PROPN
ijtc-895	298	14	pariaman	pariaman	PROPN
ijtc-895	298	15	utara	utara	PROPN
ijtc-895	298	16	kota	kota	PROPN
ijtc-895	298	17	pariaman	pariaman	PROPN
ijtc-895	298	18	)	)	PUNCT
ijtc-895	298	19	.	.	PUNCT
ijtc-895	299	1	jurnal	jurnal	ADJ
ijtc-895	299	2	eksplorasi	eksplorasi	PROPN
ijtc-895	299	3	akuntansi	akuntansi	PROPN
ijtc-895	299	4	,	,	PUNCT
ijtc-895	299	5	1(1	1(1	NUM
ijtc-895	299	6	)	)	PUNCT
ijtc-895	299	7	,	,	PUNCT
ijtc-895	299	8	139	139	NUM
ijtc-895	299	9	–	–	SYM
ijtc-895	299	10	158	158	NUM
ijtc-895	299	11	.	.	PUNCT
ijtc-895	300	1	raharjo	raharjo	NOUN
ijtc-895	300	2	,	,	PUNCT
ijtc-895	300	3	e.	e.	PROPN
ijtc-895	300	4	(	(	PUNCT
ijtc-895	300	5	2015	2015	NUM
ijtc-895	300	6	)	)	PUNCT
ijtc-895	300	7	.	.	PUNCT
ijtc-895	301	1	teori	teori	PROPN
ijtc-895	301	2	agensi	agensi	PROPN
ijtc-895	301	3	dan	dan	PROPN
ijtc-895	301	4	teori	teori	PROPN
ijtc-895	301	5	stewarship	stewarship	ADP
ijtc-895	301	6	dalam	dalam	PROPN
ijtc-895	301	7	perspektif	perspektif	PROPN
ijtc-895	301	8	akuntansi	akuntansi	PROPN
ijtc-895	301	9	.	.	PUNCT
ijtc-895	302	1	enterprise	enterprise	NOUN
ijtc-895	302	2	risk	risk	NOUN
ijtc-895	302	3	management	management	NOUN
ijtc-895	302	4	,	,	PUNCT
ijtc-895	302	5	31–41	31–41	NUM
ijtc-895	302	6	.	.	PUNCT
ijtc-895	303	1	https://doi.org/10.46799/jurnal	https://doi.org/10.46799/jurnal	ADJ
ijtc-895	303	2	syntax	syntax	PROPN
ijtc-895	303	3	transformation.v1i8.123	transformation.v1i8.123	PROPN
ijtc-895	303	4	.	.	PUNCT
ijtc-895	304	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	304	2	village	village	NOUN
ijtc-895	304	3	fund	fund	NOUN
ijtc-895	304	4	accounting	accounting	NOUN
ijtc-895	304	5	model	model	NOUN
ijtc-895	304	6	in	in	ADP
ijtc-895	304	7	realizing	realize	VERB
ijtc-895	304	8	nagari	nagari	PROPN
ijtc-895	304	9	financial	financial	ADJ
ijtc-895	304	10	accountability	accountability	NOUN
ijtc-895	304	11	yentifa	yentifa	PROPN
ijtc-895	304	12	,	,	PUNCT
ijtc-895	304	13	andriani	andriani	PROPN
ijtc-895	304	14	,	,	PUNCT
ijtc-895	304	15	jr	jr	PROPN
ijtc-895	304	16	,	,	PUNCT
ijtc-895	304	17	aprila	aprila	PROPN
ijtc-895	304	18	,	,	PUNCT
ijtc-895	304	19	and	and	CCONJ
ijtc-895	304	20	gusmita	gusmita	PROPN
ijtc-895	304	21	729	729	NUM
ijtc-895	304	22	|	|	ADV
ijtc-895	304	23	ilomata	ilomata	PROPN
ijtc-895	304	24	international	international	ADJ
ijtc-895	304	25	journal	journal	NOUN
ijtc-895	304	26	of	of	ADP
ijtc-895	304	27	tax	tax	PROPN
ijtc-895	304	28	&	&	CCONJ
ijtc-895	304	29	accounting	accounting	PROPN
ijtc-895	304	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-895	304	31	sofia	sofia	PROPN
ijtc-895	304	32	,	,	PUNCT
ijtc-895	304	33	g.	g.	PROPN
ijtc-895	304	34	,	,	PUNCT
ijtc-895	304	35	afni	afni	PROPN
ijtc-895	304	36	,	,	PUNCT
ijtc-895	304	37	z.	z.	PROPN
ijtc-895	304	38	,	,	PUNCT
ijtc-895	304	39	&	&	CCONJ
ijtc-895	304	40	andriani	andriani	PROPN
ijtc-895	304	41	,	,	PUNCT
ijtc-895	304	42	w.	w.	PROPN
ijtc-895	304	43	(	(	PUNCT
ijtc-895	304	44	2023	2023	NUM
ijtc-895	304	45	)	)	PUNCT
ijtc-895	304	46	.	.	PUNCT
ijtc-895	305	1	analisis	analisis	NOUN
ijtc-895	305	2	akuntabilitas	akuntabilita	NOUN
ijtc-895	305	3	pengelolaan	pengelolaan	PROPN
ijtc-895	305	4	dana	dana	PROPN
ijtc-895	305	5	desa	desa	PROPN
ijtc-895	305	6	(	(	PUNCT
ijtc-895	305	7	studi	studi	PROPN
ijtc-895	305	8	pada	pada	PROPN
ijtc-895	305	9	nagari	nagari	PROPN
ijtc-895	305	10	aia	aia	PROPN
ijtc-895	305	11	manggih	manggih	PROPN
ijtc-895	305	12	periode	periode	PROPN
ijtc-895	305	13	2018	2018	NUM
ijtc-895	305	14	-	-	SYM
ijtc-895	305	15	2022	2022	NUM
ijtc-895	305	16	)	)	PUNCT
ijtc-895	305	17	.	.	PUNCT
ijtc-895	306	1	ekonomis	ekonomis	PROPN
ijtc-895	306	2	:	:	PUNCT
ijtc-895	306	3	journal	journal	PROPN
ijtc-895	306	4	of	of	ADP
ijtc-895	306	5	economics	economic	NOUN
ijtc-895	306	6	and	and	CCONJ
ijtc-895	306	7	business	business	NOUN
ijtc-895	306	8	,	,	PUNCT
ijtc-895	306	9	7(2	7(2	NUM
ijtc-895	306	10	)	)	PUNCT
ijtc-895	306	11	,	,	PUNCT
ijtc-895	306	12	1172–1181	1172–1181	NUM
ijtc-895	306	13	.	.	PUNCT
ijtc-895	307	1	https://doi.org/10.33087/ekonomis.v7i2.1390	https://doi.org/10.33087/ekonomis.v7i2.1390	PROPN
ijtc-895	307	2	sukartini	sukartini	PROPN
ijtc-895	307	3	,	,	PUNCT
ijtc-895	307	4	s.	s.	PROPN
ijtc-895	307	5	,	,	PUNCT
ijtc-895	307	6	fontanella	fontanella	PROPN
ijtc-895	307	7	,	,	PUNCT
ijtc-895	307	8	a.	a.	NOUN
ijtc-895	307	9	,	,	PUNCT
ijtc-895	307	10	&	&	CCONJ
ijtc-895	307	11	chandra	chandra	PROPN
ijtc-895	307	12	,	,	PUNCT
ijtc-895	307	13	n.	n.	PROPN
ijtc-895	307	14	(	(	PUNCT
ijtc-895	307	15	2016	2016	NUM
ijtc-895	307	16	)	)	PUNCT
ijtc-895	307	17	.	.	PUNCT
ijtc-895	308	1	pengelolaan	pengelolaan	PROPN
ijtc-895	308	2	dan	dan	PROPN
ijtc-895	308	3	penyusunan	penyusunan	PROPN
ijtc-895	308	4	laporan	laporan	VERB
ijtc-895	308	5	keuangan	keuangan	PROPN
ijtc-895	308	6	desa	desa	PROPN
ijtc-895	308	7	/	/	SYM
ijtc-895	308	8	nagari	nagari	PROPN
ijtc-895	308	9	.	.	PROPN
ijtc-895	309	1	akuntansi	akuntansi	PROPN
ijtc-895	309	2	dan	dan	PROPN
ijtc-895	309	3	manajemen	manajemen	PROPN
ijtc-895	309	4	,	,	PUNCT
ijtc-895	309	5	11(1	11(1	NUM
ijtc-895	309	6	)	)	PUNCT
ijtc-895	309	7	,	,	PUNCT
ijtc-895	309	8	50–65	50–65	NUM
ijtc-895	309	9	.	.	PROPN
ijtc-895	309	10	https://doi.org/10.30630/jam.v12i1.74	https://doi.org/10.30630/jam.v12i1.74	PROPN
ijtc-895	309	11	united	united	PROPN
ijtc-895	309	12	nations	nations	PROPN
ijtc-895	309	13	development	development	PROPN
ijtc-895	309	14	program	program	PROPN
ijtc-895	309	15	(	(	PUNCT
ijtc-895	309	16	undp	undp	PROPN
ijtc-895	309	17	)	)	PUNCT
ijtc-895	309	18	.	.	PUNCT
ijtc-895	310	1	(	(	PUNCT
ijtc-895	310	2	2008	2008	NUM
ijtc-895	310	3	)	)	PUNCT
ijtc-895	310	4	.	.	PUNCT
ijtc-895	311	1	the	the	DET
ijtc-895	311	2	undp	undp	PROPN
ijtc-895	311	3	accountability	accountability	NOUN
ijtc-895	311	4	system	system	NOUN
ijtc-895	311	5	:	:	PUNCT
ijtc-895	311	6	accoutability	accoutability	NOUN
ijtc-895	311	7	framework	framework	NOUN
ijtc-895	311	8	and	and	CCONJ
ijtc-895	311	9	oversight	oversight	NOUN
ijtc-895	311	10	policy	policy	NOUN
ijtc-895	311	11	.	.	PUNCT
ijtc-895	312	1	44675	44675	NUM
ijtc-895	312	2	,	,	PUNCT
ijtc-895	312	3	1–24	1–24	PROPN
ijtc-895	312	4	.	.	PUNCT
ijtc-895	313	1	widyanti	widyanti	PROPN
ijtc-895	313	2	,	,	PUNCT
ijtc-895	313	3	r.	r.	PROPN
ijtc-895	313	4	(	(	PUNCT
ijtc-895	313	5	2018	2018	NUM
ijtc-895	313	6	)	)	PUNCT
ijtc-895	313	7	.	.	PUNCT
ijtc-895	314	1	analisis	analisis	NOUN
ijtc-895	314	2	akuntabilitas	akuntabilita	NOUN
ijtc-895	314	3	dan	dan	PROPN
ijtc-895	314	4	transparansi	transparansi	PROPN
ijtc-895	314	5	pengelolaan	pengelolaan	PROPN
ijtc-895	314	6	dana	dana	PROPN
ijtc-895	314	7	desa	desa	PROPN
ijtc-895	314	8	pada	pada	PROPN
ijtc-895	314	9	nagari	nagari	PROPN
ijtc-895	314	10	ulakan	ulakan	PROPN
ijtc-895	314	11	kecamatab	kecamatab	PROPN
ijtc-895	314	12	ulakan	ulakan	VERB
ijtc-895	314	13	tapakis	tapakis	PROPN
ijtc-895	314	14	.	.	PUNCT
ijtc-895	315	1	menara	menara	PROPN
ijtc-895	315	2	ilmu	ilmu	PROPN
ijtc-895	315	3	,	,	PUNCT
ijtc-895	315	4	xii(11	xii(11	PROPN
ijtc-895	315	5	)	)	PUNCT
ijtc-895	315	6	,	,	PUNCT
ijtc-895	315	7	118–126	118–126	NUM
ijtc-895	315	8	.	.	PUNCT
ijtc-895	316	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ