PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA DAERAH BERDASARKAN PERSPEKTIF FLYPAPER EFFECT (STUDI KASUS KABUPATEN/KOTA DI PROVINSI KALIMANTAN BARAT) (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2020)