The study aims to test the influence, balance funds and SiLPA on the human development index with capital expenditure as an intervening variable. The study used saturated sampling, with a total of 81 samples. The data used are the General Allocation Fund, Special Allocation Funds, Fund for Results, Capital Shops (BM), and Human Development Index derived from the APBD realisation report and the District/City Development Index Table in the West Java Province in 2019-2021. This study uses double linear regression analysis and path analysis. The results of this research are balancing funds and the remainder more calculations of the budget influence on capital expenditures. balance fund and the rest more calculation of budget influences on human development index. capital expenditure is not influenced on the index of human development. funds of balance influence indirectly on the development index of humans through capital spending. Remaining more budget calculations do not indirectly affect the human development index through capital spending. The size of R Square influence of Balance Fund and SiLPA on Capital Purchases is 52.6%. The influence of Balance Funds, SiLPA, and Capital Purchases on the Human Development Index was 41.9%.
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