This study aims to analyze the influence of the quality of apparatus human resources (HR) and the effectiveness of budget management on the implementation of Smart City in Lhokseumawe City, both simultaneously and partially. An associative quantitative approach was employed, using a census method covering 50 employees of the Regional Financial Management Agency (BPKD) of Lhokseumawe City. Likert-scale questionnaires were transformed using the Successive Intervals Method (MSI) prior to analysis with multiple linear regression. All instruments satisfied valid and reliable criteria. Classical assumption tests confirmed normal residual distribution, absence of multicollinearity, and homoscedasticity. The F-test revealed that HR quality and budget management effectiveness simultaneously exerts a positive and significant influence on Smart City implementation. Partially, HR quality and budget management effectiveness each exhibit a positive and significant effect. The adjusted R² indicates that both variables explain 66.6% of the variance in Smart City implementation. These findings imply that simultaneously improving HR competence alongside strengthening budget management effectiveness represents a key strategy for enhancing Smart City implementation in Lhokseumawe City.
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