<![CDATA[Financial management digitalization has become an esensial element in supporting effective, transparent, and accountable administrative processes. The utilization of technology in financial management needs to be supported by user competence to ensure proper system utilization and the production of accurate and accountable financial information. This study aims to analyze the effect of financial management digitalization and user competence on financial accountability, both partially and simultaneously. The study employed a quantitative approach with an associative method. Data were collected through questionnaires distributed to 50 respondents and analyzed using multiple linear regression, validity and reliability tests, classical assumption tests, t-test, F-test, and coefficient of determination. The results indicate that financial management digitalization has a positive and significant effect on financial accountability, with a regression coefficient of 0.428, a t-value of 4.238, and a significance value of 0.000. User competence also has a positive and significant effect, with a regression coefficient of 0.392, a t-value of 3.769, and a significance value of 0.000. The simultaneous test produced an F-value of 42.615 with a significance value of 0.000. The R Square value of 0.646 indicates that the two independent variables explain 64.6% of the variation in financial accountability. Keywords: Financial Digitalization, User Competence, Financial Accountability, Financial Management, Disminpersal Work Unit]]>
