This study aims to determine and analyze the effect of Village Expenditure affected the poverty in the village government district of Sumatera Utara province. The population of the study was 81 village government of the District of Sumatera Utara province since 2014 - 2016. The samples were selected by using purposive sampling method with criteria that owned their data reporting of APBDes and stage of poverty by the village government by the District of Sumatera Utara Province consecutively for 3 years amounted to 81 districts. This research is descriptive quantitative by using simple regression test. The data were processed using SPSS 22. The results showed that the Village Expenditure was significantly positive in affection. The conclusion of the study is the Village Expenditure which part of village budget holds affection in eradicating the poverty in village government.