<![CDATA[This study examines the effects of financial management comprehension, the regional financial accounting system, and internal supervision effectiveness on the financial performance of the Government of West Aceh Regency. The research is motivated by persistent challenges in improving the quality of regional financial reports, particularly the limited availability of accounting-trained personnel and low technological proficiency among staff, which constrain the optimal use of computerized accounting systems. The study addresses the question of whether and to what extent these factors influence governmental financial performance. A quantitative approach was employed, with the research population comprising all Regional Work Units of the West Aceh Regency Government. Data were collected from 60 respondents serving as financial managers and analyzed using multiple linear regression techniques. The findings indicate that financial management comprehension has a significant effect on financial performance, while the regional financial accounting system and the effectiveness of internal supervision also exert strong and positive influences. Simultaneously, these three variables significantly determine the financial performance of the West Aceh Regency Government. The study argues that strengthening human resource capacity, optimizing accounting systems, and reinforcing internal supervision mechanisms are essential strategies for enhancing the quality and accountability of regional financial performance.]]>
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