<![CDATA[This study aims to examine the effect of Local Own-Source Revenue (Pendapatan Asli Daerah/PAD), the General Allocation Fund (Dana Alokasi Umum/DAU), and the Special Allocation Fund (Dana Alokasi Khusus/DAK) on Capital Expenditure in Jombang Regency, both partially and simultaneously. The study employed a quantitative approach based on the positivist paradigm. The data analyzed consisted of PAD, DAU, DAK, and Capital Expenditure data obtained from the Budget Realization Reports (Laporan Realisasi Anggaran/LRA) of Jombang Regency for the period of 2016–2025. The sample was determined using a purposive sampling technique by selecting all data that met the established research criteria during the study period. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that PAD, DAU, and DAK do not have a significant effect on Capital Expenditure, either partially or simultaneously. Therefore, local governments are expected to improve the effectiveness of planning and budgeting processes while maintaining a balanced allocation between operational expenditure and capital expenditure to support sustainable regional development.]]>
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