Pengaruh Pendapatan Asli Daerah, Dana Transfer, dan Belanja Modal terhadap Indeks Pembangunan Manusia di Kota Langsa

This study aims to analyze the influence of Locally Generated Revenue (PAD), Transfer Funds, and Capital Expenditures on the Human Development Index (HDI) in Langsa City for the period 2013–2025. The research method used is a quantitative approach with multiple linear regression analysis using the SPSS version 29 application. The results of the study indicate that partially, the PAD and Capital Expenditures variables have a significant effect on the HDI, while Transfer Funds have no significant effect. Simultaneously, PAD, Transfer Funds, and Capital Expenditures have a significant effect on the HDI. The coefficient of determination (R²) value of 0.927 indicates that 92.7% of the variation in the HDI can be explained by these three fiscal variables, while the remaining 7.3% is influenced by other factors outside the model. This finding confirms that improving the quality of human development is not only determined by the size of the regional budget, but also by the effectiveness of management and the accuracy of budget allocation in sectors that have a direct impact on human development. Therefore, local governments need to prioritize sectors that contribute to improving the quality of education, health, and basic infrastructure, which are the main factors in improving the HDI.