<![CDATA[This study aims to determine the effect of the quality of human resources and public accountability on the performance of financial management at the Ministry of Religion Office of Central Buton Regency either simultaneously or partially. The research population was carried out in 5 work units within the Ministry of Religion Office of Central Buton Regency, namely the Secretariat General Satker (418902), Islamic Community Guidance Satker (401843), Islamic Education Satker (418133), Catholic Organizers Satker (418503) and Hajj and Umrah Organizing Satker (418418) with observations as many as 8 (respondents) are financial management officials. The analytical method used is multiple linear regression with hypothesis testing. The results showed that the quality of human resources and public accountability either simultaneously or partially have a positive effect on the performance of financial management. ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia dan akuntabilitas publik terhadap kinerja pengelolaan keuangan di Kantor kementerian Agama Kabupaten Buton Tengah baik secara simultan maupun parsial. Populasi penelitian dilakukan pada 5 satuan kerja di lingkungan Kantor kementerian Agama Kabupaten Buton Tengah yakni Satker Sekretarian Jenderal (418902), Satker Bimbingan Masyarakat Islam (401843), Satker Pendidikan Islam (418133), Satker Penyelenggara Khatolik (418503) dan Satker Penyelenggaraan Haji dan Umrah (418418) dengan observasi sebanyak 8 (responden) merupakan pejabat pengelola keuangan Metode analisis yang digunakan adalah regresi linear berganda dengan pengujian hipotesis. Hasil penelitian menunjukkan bahwa, kualitas SDM dan akuntabilitas publik baik secara simultan maupun parsial berpengaruh positif terhadap kinerja pengelolaan keuangan.]]>
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