<![CDATA[Abstract— This study aims to analyze the effect of the General Allocation Fund (DAU), Physical Special Allocation Fund (DAK Fisik), and Special Autonomy Fund (DOK) on the realization of Capital Expenditure in the Infrastructure Sector (BMBI) in Aceh Province for the 2020-2024 period using panel data sourced from the LKPD and TKD documents of all regencies/cities in Aceh Province. The method employed is panel data regression analysis using EViews software with the Fixed Effect Model (FEM) approach. The data consists of 23 regencies/cities in Aceh Province over a 5-year period, resulting in a total of 115 panel observations. The results show that, partially, DAU has a significant negative effect on BMBI in Aceh Province with a significance (probability) value of 0.0019. Meanwhile, Physical DAK partially has a significant positive effect on BMBI in Aceh Province with a significance (probability) value of 0.0000, and DOK has a significant positive effect on BMBI in Aceh Province with a significance (probability) value of 0.0000. Simultaneously, DAU, Physical DAK, and DOK significantly influence BMBI in Aceh Province with a significance (probability) value of 0.000000. The Adjusted R-squared value of 0.748507 indicates that 74.85% of the variation in BMBI can be explained by the three independent variables, while the remaining 25.15% is influenced by other variables outside the research model. Keywords— General Allocation Fund (DAU), Physical Special Allocation Fund (DAK Fisik), Special Autonomy Fund (DOK), Capital Expenditure in the Infrastructure Sector (BMBI).]]>
