Development areas are accelerated in a decentralized manner through public financial policies, an approach process as determined by public policies in certain areas, and a w of modernization of decentralization on for celebrating the economy, namely through KEK (Special Economic Zones) as regional optimization. The island of Java in 2019 for its economic growth reached 56% of the national (according to BPS data the acceleration of the economy of the island of Java has become one of the focuses of national development, one of the SEZs on Java Island, namely SEZ Singhasari which is in Singosari District, Malang Regency with the formulation the problem of how the influence of the regional financial independence ratio on the determination of the Singhasari Special Economic Zone and the influence of regional original income and balancing funds on regional spending. The results of the research show that the ratio of delegative independence as a whole is a ratio withoustatesst public financial policies are running well in Malang Regency. The regression results state that regional original income and balance funds have a positive and significant effect on regional spending so that all fiscal activity in Malang Regency supports the acceleration of the economy in the Singhasari Special Economic Zone in Singosari District, Malang Regency.