<![CDATA[This study examines the effect of Local Own-Source Revenue (PAD) and Revenue Sharing Funds (DBH) on Economic Growth with Capital Expenditure as a mediating variable in Aceh Province during 2015–2024. The study employs a quantitative approach using secondary time-series. Data were analyzed using multiple linear regression, classical assumption tests, coefficient of determination, t-test, F-test, path analysis, and the Sobel Test. The results indicate that PAD, DBH, and Capital Expenditure do not significantly affect Economic Growth either partially or simultaneously. The Sobel Test indicating that Capital Expenditure does not significantly mediate the effects of PAD and DBH on Economic Growth. The findings suggest that increases in fiscal revenue do not automatically translate into economic growth without productive and effective budget allocation.]]>
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