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The local government can take over their support of various factors resources that can drive the wheels of government organizations in order to achieve objectives. Local Government Expenditure is expected to meet the needs of terrain is through the PAD, as well as other sources of revenue. This study uses secondary data obtained from the Central Statistics Agency of West Kalimantan Year 2009-2014, namely in the form of DAU, PAD, and Expenditure in West Kalimantan. The results showed that the F test between DAU and PAD together a significant influence on regional spending is shown on the F count (3,598) > F table (3.032), at a significance level of 0.033 under significance level 0,05 (0.033 < 0.05).

This study aims to determine the effect of regional government characteristics on the financial performance of district / city regional governments in West Kalimantan. This research uses multiple regression. The dependent variable used is the regional financial performance which is proxied from the level of efficiency while the independent variables used are total assets, regional expenditure, DAU, PAD, and leverage as indicators of local government characteristics. The findings of this study indicate that regional spending and dependency of district / city regional governments in West Kalimantan on central government have an influence on the financial performance of district / city governments in West Kalimantan, while government size, prosperity and leverage have no influence on the financial performance of district governments / city in West Kalimantan.

Economic development in a nation primarily attempts to bring about the wealth of its citizens through rapid economic growth, and there is a strong relationship between national and regional development in order to create a robust, robust, and equitable economy. With interest rates acting as a moderate variable, this study seeks to examine how Indonesia's GDP is affected by inflation. The research sample is GDP, inflation and interest rates in Indonesia from 1968Indonesia from to 2018. Regression with moderation served as the study's analytical strategy. Inflation affects the Gross Domestic Product (GDP), however it has no impact on the GDP when interest rates are used as a moderating factor for inflation, according to the research's findings (GDP).

The research is aimed at observing the comprehension level of accounting students in accounting course, the class program and gender. Purposive sampling was used as the sampling technique, in which the students who had taken PA1, PA2, AKM1 and AKM2 courses were the research sample. The hypothesis was answered by one sample T-Test to assess the comprehension level of accounting students, while One Way ANOVA was employed to examine the possible difference of students in Regular A, PPAPK and International classes in comprehending accounting course. Furthermore, independent sample test was used to observe the comprehension level based on gender.There were three research findings. First, there is a different comprehension level of accounting students in accounting department of all programs, namely Regular A, PPAPK and International classes. It might be caused by the quality of different student input, because they have different entrance on every program. Second, there is no difference in comprehension level of accounting students based on gender.