Paper Title
Regional Government Expenditure on Poverty

This study aims to determine the effect of local government spending on poverty, using the Ordinary Least Square (OLS) analysis method. The data used are government expenditure as an independent variable and poverty level as the dependent variable, which is presented in panel data from 14 districts / cities in West Kalimantan for 5 years from 2014-2018. The findings in this study indicate that local government spending has a positive influence on poverty levels in West Kalimantan Province. this can be seen from the significance value in the hypothesis test which shows the value of the statistical test is smaller than 0.05. Keywords - Government Expenditure, Poverty, Economic Development.