“…Local Expenditure: The criteria of local expenditure can be detailed in economic characteristics and function characteristics, which are: subsidies, grants, and social aid, all of which has an individual role in its function as a local government project regarding the construction of residences and public facilities, the wide reach of tourism in each region, religious facilities, education, as well as social protection (Pradana, Sudrajat, & Amah, 2019). According to Alhajjriana, Nor, and Wijaya (2017), there are types of local expenditures, such as direct and indirect expenditure, as well as expenditures for mandatory government affairs and voluntary affairs with the same objective, which is to upgrade the people's quality of life, provide better services to the people, as well as providing proper facilities to the public.…”