Penelitian ini mengkaji pengaruh belanja terhadap tujuan nasional, dikaitkan dengan nilai uang dan klasifikasi belanja. Pemerintah Kabupaten/ Kota sebanyak 180 sampel dianalisis mempergunakan regresi dengan periode penelitian tahun 2007 - 2011. Hasil penelitian menemukan belanja pendidikan dan kesejahteraan berpengaruh kuadratik dengan titik balik maksimum masing - masing terhadap partisipasi pendidikan dan output perekonomian. Belanja kesejahteraan berpengaruh kubik dengan turunan ketiga negatif terhadap kemiskinan. Pencapaian tujuan nasional suatu periode berpengaruh positif terhadap belanja periode berikutnya. DAU berpengaruh positif terhadap belanja pendidikan dan kesejahteraan, DAK berpengaruh positif terhadap belanja kesejahteraan. Penganggaran Pemda memperhatikan harga konstan. Klasifikasi belanja menurut fungsi perlu diperinci untuk menghindari misinterpretasi.

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This research observes the impact of municipal governments? expenditure on the attainment national purposes, complemented by monetary value and expenditure classification analysis. As many as 180 municipal governments are analyzed using regression approach as samples within the period of 2007 to 2011. Result shows that education and welfare expenditure correlate in quadratic degree with maximum turning point each to enrollment rate and economic output. Welfare expenditure is correlated in cubic degree with negative third derivative to poverty rate. The attainment of national purposes in a certain period is positively correlated to the budget of related expenditures in the forthcoming period. DAU positively correlates to education and welfare expenditure, while DAK positively correlates to welfare expenditure. Budgetary processes by municipal governments have considered the real value of money. Classification of expenditure by functions should be stated in deeper details to avoid misinterpretation.