<![CDATA[This study aims to analyze the impact of local government financial performance (degree of decentralization, local government financial dependence, local government financial autonomy, and the effectiveness of local revenue) on the Human Development Index (HDI), using economic growth as a mediating variable, for regencies and cities in West Java from 2020 to 2024. The regression model used in this study is a simultaneous recursive model. Model estimation was conducted using panel data regression analysis with the Fixed Effects Model and the Random Effects Model. The results show that financial performance simultaneously influences economic growth, and economic growth has a significant positive effect on the HDI. The degree of fiscal decentralization and local financial dependence have a positive and significant impact on economic growth. Local financial autonomy and the effectiveness of local revenue do not have a significant impact on economic growth; the level of fiscal decentralization and local financial dependence have a positive and significant impact on the HDI. Economic growth significantly mediates the effects of the level of fiscal decentralization and financial dependence on the HDI; however, economic growth does not significantly mediate the effects of local financial autonomy and the effectiveness of local revenue on the HDI.]]>
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