Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Penelitian ini menggunakan data Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Kabupaten dan Kota di Provinsi Jawa Timur sebagai sampel. Pemilihan Kabupaten dan Kota dilakukan secara acak setelah menentukan jumlah sampel yang dapat diterima yaitu 100% dari seluruh jumlah Kabupaten dan Kota di Provinsi Jawa Timur. Pengujian hipotesis dalam penelitian menggunakan Analisis Regresi Linear Berganda dengan program SPSS dan tingkat signifikansi 5% (0,05). Hasil dari pengujian menunjukkan bahwa variabel Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Daerah. Sedangkan variabel Dan Alokasi Khusus dan Dana Bagi Hasil berpengaruh tidak signifikan terhadap Belanja Daerah sehingga besar kecilnya penerimaan dana alokasi khusus atau dana bagi hasil tidak signifikan pengaruhnya terhadap belanja daerah.

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

This research was conducted to examine the effect of the technical ability of personal information systems, organizational size, user involvement in the system on the performance of accounting information systems. The population in this study includes all employees who use accounting information systems, namely tellers and back offices in conventional banks in the South Jakarta area. The sampling method used in this study is Simple Random Sampling. The final data generated are 48 samples that are ready to be analyzed and tested. The analysis technique used is multiple linear regression and uses the name of the SPPS statistical application with a significance level of 5%. The results of this study indicate that (1) the technical ability of personal information systems has a significant influence on the performance of accounting information systems, (2) the size of the organization has no significant effect on the performance of accounting information systems, (3) user involvement in the system has a significant influence on accounting performance information Systems.