<![CDATA[This research is a quantitative research, with time series data. The data used in this study is the realization of Jayapura City Regional Income and Expenditures for the 2010-2019 Period. This study aims to determine local revenue and transfer funds to regional expenditures in Jayapura City. To answer the problem formulation in this study, multiple linear regression was used. The results of this study indicate that local revenue has an insignificant negative effect on regional expenditures in Jayapura City. Transfer funds have a positive and significant impact on regional spending in Jayapura City. And simultaneously local revenue and transfer funds have a positive and significant effect on regional spending in Jayapura City. The value of the determinant coefficient (Adjusted R Square) of 0.917 or 91.7% indicates that local revenue and transfer funds have a very large contribution to regional expenditure in Jayapura City. Or in other words, local revenue and transfer funds contribute to the influence of Jayapura City's regional expenditure by 91.7% while the rest is influenced by other variables not examined in this study.Keywords: local revenue, transfer funds and regional expenditure]]>
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