This research was conducted with the following objectives: (1) to determine whether there is a difference in the Human Development Index (HDI) as a measure of the level of prosperity of society / population between Western Indonesia and Eastern Indonesia, and (2) to determine whether there is a difference in the Human Development Index (HDI) before and after 2014 related to the issuance of government regulations regarding the acceleration of priority infrastructure provision, namely PP No. 75 of 2014 which took effect from 21 July 2014. The population of this study were all regencies / municipalities in the western and eastern parts of Indonesia. Samples are districts / cities in several provinces in West Indonesia, namely Central Java (35 Regencies / Cities) and East Java (38 Regencies / Cities), and East Indonesia, namely East Nusa Tenggara (22 Regencies / Cities) and Papua (28 Regencies / Cities) and Papua (28 Regencies / Cities), with a total of 992 samples. This research data is secondary data in the form of Human Development Index (HDI) data taken from the Indonesian Central Bureau of Statistics (BPS) (https://www.bps.go.id/), and data on Regional Government Financial Reports taken from the Directorate General Fiscal Balance Ministry of Finance of the Republic of Indonesia for the period 2010 to 2018 (http://www.djpk.kemenkeu.go.id/). Data analysis to test data normality used the Kolmogorov-Smirnov test. Hypothesis testing uses a different test, namely the Mann-Whitney test, because the data are not normally distributed. The results showed that there were differences in HDI between West Indonesia and East Indonesia. On average, the HDI for Western Indonesia is greater than that of Eastern Indonesia. Another result is that there is a difference in HDI between the year before 2014 and the year after that year. On average, the HDI after 2014 (2015-2018) was greater than the year before 2014 (2010-2013).

Keywords: Human Development Index (HDI), Financial Statements of Regional Government, West Indonesia Region and Eastern Indonesia Region.