Target of this research is to study: situation and growth of area finance, source of acceptance PAD, constraints faced in order to optimal optimal of acceptance PAD, and efforts which require to be done inorder to optimal of acceptance PAD. after researching in Malang, the result include: (1) realization APBD during five the last year of goals, but its growth is downhill, (2) ability PAD to sustain the area expenditure relative still lower, (3) realization PAD during five the last year of goals, but its growth is downhill, (4) PAD most sustained by tax and area retribution.