The objective of this study is to determine the influence of (1) accountability, (2) accounting comprehension, and (3) human resource competence on the effectiveness of financial management in public elementary schools in Ponorogo Regency. The research location was selected due to identified challenges in the financial management process at public elementary schools in Kauman District. The population of this study consisted of 550 public elementary schools, and based on the Slovin formula calculation, a sample of 85 schools from 21 districts in Ponorogo Regency was obtained. The sampling technique used was Stratified Random Sampling.

The respondents in this study were the principals and treasurers of public elementary schools in Ponorogo Regency. The data used were primary data collected through questionnaires distributed to 85 public elementary schools, with a total of 170 respondents consisting of school principals and treasurers. The data analysis method used was multiple linear regression analysis, including descriptive statistical tests, validity tests, hypothesis tests, and the coefficient of determination test, with data processing performed using SPSS version 25.

Based on the results of the research conducted on all the collected data, it was found that accountability (X1) has a partial effect on the effectiveness of school financial management, accounting comprehension (X2) has no effect on the effectiveness of school financial management, and human resource competence (X3) has an effect on the effectiveness of school financial management. The testing conducted for the fourth hypothesis, which examined the simultaneous effect of accountability, accounting comprehension, and human resource competence on the effectiveness of school financial management, showed that Ho4 was rejected and Ha4 was accepted. This means that the independent variables—accountability (X1), accounting comprehension (X2), and human resource competence (X3)—have an influence on the dependent variable, namely the effectiveness of school financial management (Y).

Keywords: Accountability, Accounting Comprehension, Human Resource Competence, Effectiveness of Financial Management.