<![CDATA[This study aimed to analyze the influence of Specific Allocation Fund (DAK) and General Allocation Fund (DAU) to the expenditure area in Sambas district fiscal year 2005-2014 simultaneously or partially. The study population was Sambas district in a decade, namely from the year 2005 to 2014. Data collection techniques using secondary data from the Budget Realization Report (LRA) is obtained from the Regional Secretariat Sambas Regency. Data collection techniques using methods of literary study. Data were analyzed using multiple linear regression previously through the classical assumption test consisting of normality test, multicollinearity, autocorrelation, and heterokedastisitas. The results showed a partial DAU positive and significant impact on regional spending, by showing t-test of 7.057 DAU much larger than t-table 0.000 2.36462 significantly smaller than α = 0.05. While DAK positive and not significant to the expenditure area with t-test showed DAK amounted to 0.750 smaller than t-table 0.478 2.36462 significantly greater than α = 0.05. Simultaneously variable DAU and DAK affect the shopping area by showing a significant F value of 0.000 is below 0.05 and F count (129.515) is greater than the F table (5.32). There is a strong correlation and coefficient of determination were great owned independent variable on the dependent variable. Keywords: Specific Allocation Fund (DAK), General Allocation Fund (DAU), Expenditure Area]]>
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