This study aims to test and analyze the effect of regional original income, profit sharing funds, and population of regional expenditure. This research was conducted in 6 districts/cities in East Java Province. The type of research is to use secondary data originating from the central PPID site in the form of a budget realization report. The data analysis technique used in this study uses a quantitative approach through EVISS 9 software with multiple linear regression analysis methods. The results of this study indicate that the regional revenue variables and the variable number of population has a positive and insignificant effect. Whereas for variables of fund sharing funds have a significant positive effect. From the research that has been done, it is hoped that the local government, especially the Regency/City of East Java Province can explore the potential as a source of Regional Original Revenue and maximize its budget for development and support community welfare.
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