This study aims to examine and analyze the effects of human resource competence, accounting information systems, and utilization of information technology on the management performance of financial division. The research design is non-experimental and the type of research is explanatory research or hypothesis testing that explains the effect of independent variables on the dependent variable. Data obtained through a questionnaire involving 49 respondents consisting of employees who are involved in the process of preparation, implementation, management, and accountability for hotel or resort finance, then analyzed using multiple regression (multiple regression) with the Statistical Package for the Social Sciences ( SPSS) tool. The results showed that the competence of human resources and the use of information technology had an effect on the management performance of financial division. These findings indicate that factors such as competence of human resource and utilization of information technology on the performance of financial management division can provide useful insights and frameworks for private companies and government agencies in improving effectiveness and efficiency of management performance, especially financial division management. The results of this study can also imply both theoretically and practically for policy making in order to increase effectiveness and efficiency in the preparation, implementation, management, and accountability of the management of the company's financial division, especially hotels or resorts.

Keywords : Management Performance, Human Resource Competence, and Utilization of Information Technology.