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Implementing the Regional Revenue and Expenditure Budget (APBD) policy and at the same time reducing income disparity is a tangible manifestation and success of local governments to keep poverty level low. This study focuses on the analyzing short-term and long-term effects of variables government expenditure realization and income disparity toward poverty in Aceh Province, Indonesia during 2010-2019 period using Auto Regressive Distributed Lag (ARDL) approach. It is found that both independentdoi:10.46336/ijbesd.v3i2.278 fatcat:sihzvro2h5gqvoenu6tbykvuau