FAKTOR-FAKTOR YANG MEMPENGARUHI ANGGARAN BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA BARAT, JAWA TENGAH, DAN JAWA TIMUR TAHUN 2015-2018

Decentralization is the surrender of government power by the central government to autonomous regional governments based on autonomous principles, including regional policies within its region budget. Theoretically, the conventional economy as well as the Islamic economy, allocating funds in an area should be precise on the target, because the funds include one of the tools to reduce the gap in economic development and an area. This research aims to determine the level of shopping district/city in West Java province.Central Java, and East Java in 2015-2018 were influenced by other factors. The object used in this study was 100 Regency/city in West Java province. Central Java, and East Java in accordance with the criteria of sampling method used. The research uses a data panel (a combination of data time series and cross section), with Common Effect, Fixed Effect, and Random Effect analysis techniques using EViews 10. The results showed that of the entire variable had significant effect on regional expenditure except the PDRB variable.The DAU, PAD, DBH, and population variables have a positive and significant impact on local shopping, while PDRB has no impact on regional expenditure