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This study aims to measure the impact of Regional Original Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Covid 19 Dummy Variables on the Human Development Index (HDI). The data in this study include PAD, DBH, DAU and DAK of Central Java Province in 2016-2023. Identification of the effect of PAD, DBH, DAU and DAK on HDI uses panel data regression analysis with the Fixed Effect Model (FEM). This study found that PAD and DBH had no effect on the HDI of Central Java Province. Meanwhile, DAU, DAK and Covid 19 have a significant influence on HDI in Central Java Province. In addition, PAD, DBH, DAU, DAK AND Covid 19 simultaneously have a significant influence on HDI in Central Java Province. The covid dummy variable before covid 19 starting in 2016-2019 is presented using the value 0, so that the period before covid, covid has no effect on HDI. Meanwhile, the period after covid starting in 2020-2023 is presented with the number 1, so that covid has an influence on HDI of 64.970549.
Damayanti et al. (Sat,) studied this question.