INFORMASI ARTIKEL Diterima Pertama [03 Mei 2018] Dinyatakan Diterima [17 Mei 2018] KATA KUNCI: keuangan publik, desentralisasi fiskal, keuangan negara, akuntansi pemerintah, keuangan daerah, administrasi publik ABSTRAK The research objective to be achieved from this study is to determine the effect of local government expenditure on improvement of HDI achievements of regencies / cities in Aceh Province and the effect of local government expenditure as a pro poor expenditure policy instrument to

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... eradicate poverty in the regencies/cities of Aceh province. This research is using panel data regression analysis. The population in this study is 23 of districts/cities in Aceh Province during 2008-2013 period. The expenditure variable used in this research is local government expenditure based on function, and the expenditure used is budget realization.