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This study aims to determine the effect of local revenue, general allocation funds, specific allocation funds, and capital expenditures on the human development index in districts and cities in West Nusa Tenggara province. This type of research is classified as associative, where there are four independent variables (local revenue, general allocation funds, special allocation funds and capital expenditures) and one dependent variable, namely the human development index. The population used was local government financial reports consisting of ten districts / cities in a period of seven years from 2013-2019 (total population used was 70). The data used in this research were secondary data. The data analysis used were multiple regression analysis. The results showed that partially the original regional income and general allocation funds had an effect on the human development index, while the special allocation funds and capital expenditures had no effect on the human development index. Simultaneously local revenue, general allocation funds, special allocation funds and capital expenditures affect the human development index.

Corporate Social Responsibility (CSR) is an obligation of employers to formulate policies, make decisions, or follow the desired line of action in terms of community goals and values that emphasize on corporate responsibility which is no longer just an economic activity (creating profit for business continuity), yet social responsibility including the environment. This study uses qualitative data with descriptive methods. Data obtained by observing the object of research, conducting interviews with the Human Resources Department, employees, and the community around the hotel and documentation of CSR activities at The Oberoi Beach Resort Bali. The purpose of this study is to find out the steps of CSR implementation, types, and implementation of CSR and the problem with the solutions related to the implementation of CSR in The Oberoi Beach Resort Bali. The results of this study are The Oberoi Beach Resort Bali implements the steps of CSR implementation, such as planning, implementing, and reporting. The implementation of CSR activities is based on the implementation of CSR in Indonesia, such as CSR based on charity philanthropy and social activity.