Retno Wahyuni, Ariefanda Iqbal Perdhana and Juanda Astarani 2026. The Effect Of Pad, Transfer Funds And Poverty Level On Regional Expenditure In Regency/City Of Kalimantan Island. International Journal of Economics, Business and Innovation Research. 5, 04 (Jul. 2026), 5071-5090. DOI:https://doi.org/10.63922/ijebir.v5i04.4611.