Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Indeks Pembangunan Manusia Melalui Belanja Modal di Kota Surabaya

Abstract

Regional development is carried out in an integrated and prolonged manner based on priorities from the existence of regional needs with a base and national level development targets that have been inaugurated through long-term and shortterm development. Human development is one of the indicators in determining regional progress so that it is necessary to take steps that are planned and implemented by the regional government as an effort to increase regional development which is expected to be able to improve the welfare of the community. determine and analyze local's own revenue on the Human Development Index through capital expenditure in Surabaya, and to determine and analyze the balancing fund on the Human Development Index through capital expenditure in the city of Surabaya. The population used in this study is the Human Development Index data and the Surabaya City Government Financial Report. Determination of the number of samples using the Purposive Sampling method. The sample of this study is the human development index data with a new method that the United Nations for Development Program (UNDP) inaugurated in 2010 and the budget realization report in the City of Surabaya in 2010-2019.The research results show that local own revenue has a direct impact on the human development index, while the balance fund does not directlyaffect the human development index, while the local own revenue and the balance fund have no indirect relationship with the human development index through capital expenditure.