<![CDATA[This study aims to analyze the utilization of village capital expenditure in promoting rural development. The research was conducted in Sedoa Village, Poso Regency, using a qualitative approach based on secondary data. Data were collected through documentation techniques from village financial records, including the General Cash Book, Village Development Planning Documents (RKPD), and Budget Realization Reports for the 2018–2023 period. This approach enables a systematic examination of allocation patterns and the realization of capital expenditures within the context of rural development. The data were analyzed using descriptive analysis to provide an objective overview of the actual conditions. The results show that most village capital expenditure is allocated to infrastructure development, particularly roads, bridges, and irrigation systems. Additionally, capital expenditure is also directed toward network and building development, with a smaller portion allocated to equipment and vehicle procurement. These findings indicate that the primary priority of the village government in capital expenditure allocation is the provision of basic infrastructure to support economic activities. Thus, capital expenditure plays a strategic role in enhancing accessibility, productivity, and community welfare in rural areas.]]>
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