| Variable | ADF test value | 1% critical value | 5% critical value | 10% critical value | Prob. | Test results | conclusion |
| Revenue | 0.17 | −4.12 | −3. 50 | −3.17 | 0.99 | Accept H0 | Not smooth |
| Expenditure | 0.09 | −4.14 | −3.497 | −3.18 | 0.99 | Accept H0 | Not smooth |