<![CDATA[Human development is an important indicator in measuring the success of regional development. The Human Development Index (HDI) measures the quality of life of the community through the dimensions of health, education, and a decent standard of living. Lampung Province experienced an increase in the HDI during 2010–2024, but still faces issues of poverty and the effectiveness of government spending in the education and health sectors. This study aims to analyze the effect of government spending in the education, health, and poverty levels on the HDI in Lampung Province in 2010–2024 from an Islamic economic perspective. The study uses a quantitative approach with an associative research type. Data are secondary time series data for the period 2010–2024 from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK). The analysis uses multiple linear regression with natural logarithmic transformation through EViews 12. The results show that education spending has a positive but insignificant effect on the HDI, with a coefficient of 0.007918 and a probability of 0.5449. Health spending has a positive but insignificant effect, with a coefficient of 0.000998 and a probability of 0.9366. Conversely, poverty has a negative and significant effect on the HDI, with a coefficient of -0.233484 and a probability of 0.0006. Simultaneously, all three variables have a significant effect on the HDI with a Prob(F-statistic) of 0.000004 and an R-squared of 0.914611. These findings indicate that nominal increases in education and health spending have not been a significant factor in increasing the HDI, while poverty alleviation has a stronger influence on human development. This research contribution emphasizes the importance of the effectiveness of public spending and poverty alleviation. From an Islamic economic perspective, these findings are in line with maqāṣid al-syarī'ah through the maintenance of reason (ḥifẓal-'aql), soul (ḥifẓal-nafs), and wealth (ḥifẓal-māl) to realize the welfare of society in a just and sustainable manner]]>
