JULIANA SIAHAAN; ABDILLAH ARIF NASUTION; IBNU AUSTRINDANNEY SINA AZHAR. THE EFFECT OF LOCAL ORIGINAL REVENUE (PAD) AND TRANSFER FUNDS ON REGIONAL EXPENDITURE: A FLYPAPER EFFECT ANALYSIS OF REGENCY/CITY IN NORTH SUMATERA PROVINCE. Journal of Accounting Research, Utility Finance and Digital Assets, [S. l.], v. 5, n. 1, p. 629–635, 2026. Disponível em: https://jaruda.id/index.php/go/article/view/343. Acesso em: 1 oct. 2026.