This study aims to analyze the effect of Natural Resource Profit Sharing Funds (DBH SDA) and investment on Gross Regional Domestic Product (GRDP) through regional expenditure in Kutai Timur Regency. The research employs path analysis with a multiple linear regression model using time series data from 2013-2022. The results indicate that DBH SDA has a significant positive effect on regional expenditure but a significant negative effect on GRDP. Conversely, investment has an insignificant negative effect on regional expenditure but a significant positive effect on GRDP. Furthermore, regional expenditure significantly and positively influences GRDP. Additional analysis reveals that the impact of DBH SDA on GRDP is more substantial through regional expenditure, while the direct effect of investment on GRDP is more pronounced. This study highlights the importance of efficient DBH SDA management and the optimization of investments to support regional economic growth.

This study aims to analyze the difficulties of grade 4 students in understanding the concept of fractions and their impact on mathematics learning. The research participants consisted of 4th grade students at an elementary school in City Research finds that many students have difficulty understanding the concept of fractions, especially in dividing fractions, simplifying, and comparing fractions. Apart from that, it was also found that this difficulty was related to a lack of understanding of basic number concepts and poor basic mathematical operation skills. The results of this research indicate that there is a need to improve the structure and focus of learning so that students understand the concepts better. The use of more interactive learning media also needs to be considered to increase student understanding. The aim of this research is to help grade 4 students overcome difficulties in understanding the concept of fractions in mathematics learning. Through interactive learning, it is hoped that the mathematics learning process can be improved.

The aim of this research is to analyze commodities in the food crop subsector and horticultural crop subsector which have the potential to be developed in order to support the economy in East Kalimantan Province. Analyzing food crop subsector commodities and horticultural crop subsectors that have competitiveness to be developed in order to support the economy in East Kalimantan Province. Analyzing the shift and role of commodities in the food crop subsector and horticultural crop subsector in the economy in East Kalimantan Province. Analyzing economic development planning strategies that can be carried out in order to develop potential and competitive commodities in the food crop subsector and horticultural crop subsector to support the economy in East Kalimantan Province.In this research, an analysis was carried out to determine potential economic sectors using the Klassen typology analysis tool, then an analysis was carried out to explain competitive sectors and shifts in economic structure using the Shift Share analysis tool, then a SWOT analysis was carried out.The results of this research are food crop subsector commodities and horticultural crop subsectors that have the potential to be developed in order to support the economy in East Kalimantan Province are lowland rice, shallots and large chilies. Commodities in the food crop subsector and horticultural crop subsector that have competitiveness to be developed in order to support the economy in East Kalimantan Province are lowland rice, corn, bananas, shallots and large chilies. The economic development planning strategy that can be carried out in order to develop potential and competitive sectors in the food crop sub-sector and horticultural crop sub-sector in order to support the economy in East Kalimantan Province is to implement short-term, medium-term and long-term plans.

Sources of financing are needed to manage and develop the region, which can come from Government Revenue and Investment in the area. This study analyzes the effect of Government Spending and Investment on the Unemployment Rate and Poverty Rate. Using secondary data and Structural Equation Modeling, empirically proven that greater Government Spending will decrease the Unemployment Rate and Poverty Rate. The perfect mediating role of the Un-employment Rate on the relationship between Government Spending and the Poverty Rate While Investment does not significantly affect the Unemployment Rate and Poverty Rate. Policies are needed so that existing investments, com-pulsory involving the local workforce, aim to reduce the area's poverty level.