Pengaruh Flypaper Effect Pada Dana Alokasi Umum dan Pendapatan Asli Daerah Terhadap Belanja Daerah Provinsi Lampung Tahun 2016-2019 dalam Perspektif Ekonomi Islam

Many Regionals Government in Indonesia still rely on DAU allocations to finance regional expenditures and development without optimizing the potential of regions. When allocation obtained is large, regions will try keep next period at nominal value. PAD able local government a maximum 20%. This fact has led asymmetrical behavior government. The responds transfer funds form balancing funds, especially which realized budget. As spending greater than transfer, it called flypaper effect. method used this research descriptive quantitative analysis using panel data regression. with regression uses Eviews 9.0 program. use independent variables, namely General Allocation Fund (DAU) Regional Original Revenue (PAD). dependent variable Expenditure. results study are: 1) Funds have no effect Expenditures; 2) Revenues affects 3) simultaneously affect 4) There Flypaper Effect Regency/City Lampung Province 2016-2019; 5) Expenditures not compatible Islamic economic perspective.