<![CDATA[This study aims to analyze the influence of personnel expenditure, expenditure on goods and services, and capital expenditure on the institutional performance of Regional Apparatus Work Units (SKPD) in Aceh Province. The study utilizes a sample of 188 data points from SKPDs in Aceh Province covering the 2021–2024 observation period, employing the saturated sampling method. Data analysis was conducted using a panel data regression model. The results indicate that, individually, personnel expenditure does not have a significant effect on institutional performance, whereas expenditure on goods and services and capital expenditure do have a significant effect. Simultaneously, personnel expenditure, expenditure on goods and services, and capital expenditure collectively exert a significant influence on institutional performance. These findings suggest that institutional performance needs to be continuously improved to maximize the enhancement of public services.]]>
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