A study by Dewi Rahayu, Rusmin Nuryadin, and Muzdalifah with titled “The Efficiency of Government Expenditures and Its Effect on Gross Regional Product (GRDP) of Regencies/Municipalities in South Kalimantan“ find out that in general, the efficiency of local government expenditures in regencies and municipalities in Kalimantan Province is low. The exception of the result is Banjarmasin City, Banjarbaru City, and Banjar Regency that have higher efficiency.
The aims of this study is to evaluate how efficient the local government expenditures in education and health, and to figure out its influences to GRDP in Kalimantan Selatan Province. They applied DEA or Data Envelopment Analysis and panel data regression to analyse data. []
Dr. Dewi Rahayu, SE, MP 
Rusmin Nuryadin, SE, M.Si 
Muzdalifah, SE, M.SI