Agus I. Paputungan Sekolah Tinggi Ilmu Ekonomi Widya Darma Kotamobagu   Jl. A Yani No 2 Kotamobagu, Sulawesi Utara 95711 Indonesia   agusiriantostiewidya@gmail.com             JEL Areas: H5 : National Government Expenditures and Related Policies National Government Expenditures and Related Policies: General H8 : Public Economics: Miscellaneous Issues: General