This study aims to investigate the short-term and long-term impacts of social assistance expenditure and the Human Development Index (HDI) on poverty levels in West Java. Utilizing a quantitative approach, the research applies the Panel Autoregressive Distributed Lag (Panel ARDL) model to capture the dynamic interactions among these variables. The analysis is based on panel data from 27 districts and cities in West Java, spanning the period from 2015 to 2024. Poverty rate is used as the dependent variable, while social assistance spending and HDI are treated as independent variables. The findings reveal that HDI significantly and negatively affects poverty levels in both the short and long run. On the other hand, social assistance expenditure does not exhibit a statistically significant influence on poverty within either time frame. Additionally, the presence of a significant and negative Error Correction Term (ECT) coefficient supports the conclusion that the model tends toward long-term equilibrium.
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