ABSTRACTS: This study assesses and understands the impact of BLUD Revenue, DAK Health, Regional Original Income (PAD) on Realization of BLUD Capital Expenditure at 33 Health Centers in Lamongan Regency, where Regional Public Service Agency (BLUD) Revenue, Health DAK Revenue and Regional Native Income earned in lamongan district government health office over the past 3 years showed an increase and decrease. Referring to the data, researchers are interested in researching the phenomenon to get results that match the reality conditions. In this study using descriptive methods with quantitative data, namely BLUD revenue data, Health DAK Revenue, Regional Original Income and capital expenditure obtained from the Lamongan District Health Office for the period 2018-2020. The sampling technique in this study is nonpropability sampling, a source of data used by the Lamongan District Government Health Center Budget Realization Report. The overall population of Puskesmas in Lamongan Regency, with a sample of 33 Health Centers. Data analysis techniques use multiple linear regression analysis. The results of the study proved simultaneously BLUD Revenue, Health DAK Revenue, and Regional Original Income impacted Capital Expenditure at 33 Health Centers in Lamongan Regency in 2018 to 2020, while partially showing results that BLUD Revenue and Regional Original Income had a significant impact on Capital Expenditure, but Health DAK Income had no impact. against capital expenditure.

Keywords: BLUD Revenue, Health DAK Revenue, Regional Native Income and Capital Expenditure